N (428)number of days stock 存货周转天数 :a v6*&+
N (429)number of weeks stock 存货周转周数 Md'd=Y_0
O (430)objective classification 客体分类 S* rgYe!E
O (431)obsolescence 陈旧 dix\hqZ
O (432)off balance sheet finance 资产负债表外筹资 zllY $V&<!
O (433)offer for sale 标价出售 ~=(?Z2UDA_
O (434)operating budget 经营预算 I"*g-ji0
O (435)operating lease 经营租赁 ~d_Z?Z
O (436)operating statement 营业报表 2J rr;"r
O (437)operation time 操作时间 69(z[opW
O (438)operational control 经营控制 =3lUr<Ze
O (439)operational gearing 经营杠杆 nU%rSASu
O (440)operating plans 经营计划 KZeRbq2 jJ
O (441)opportunity cost 机会成本 _ ={*<E
O (442)order 定单 $ 6atr-Pb
O (443)ordinary shares 普通股 @m! ~![
O (444)out-of-date cheque 过期支票 0iqa]Am
O (445)over capitalization 过分资本化 yyxGVfr
O (446)overhead 制造费用 ORlz1 &hW
O (447)overhead absorption rate 制造费用分配率 *\m
53mb
O (448)overhead cost 制造费用 a9Lf_/w{ &
O (449)overtrading 超过营业资金的经营 K^?yD
P (450)paid cheque 已付支票 /lDW5
;d
P (451)paid-up share capital 认定股本 `ysPE wA|
P (452)parent company 母公司 K97lP~H u
P (453)pareto distribution 帕累托分布 MzYTEe& -L
P (454)participating preference shares 参与优先股 )zI<C=])"
P (455)partnership 合伙 S(mJ;
C
P (456)payable ledger 应付款项账户 Wcn3\v6_
P (457)payback 回收期 ?I)-e z
P (458)payments and receipts account 收入和支出报表 HY9H?T
P (459)payments withheld 保留款额 ov zIJbf
P (460)payroll 工资单 2#C!40j&\
P (461)payroll analysis 工资分析 hf0G-r_ow
P (462)percentage profit on turnover 利润对营业额比率 U#1T
H O`
P (463)period cost 期间成本 @^}
%
o-:
P (464)perpetual inventory 永续盘存 %k{~
F
a
P (465)personal account 记名账户 "cRc~4%K
P (466)PEPT 项目评审法 Y'S xehx
P (467)petty cash account 备用金账户 A{\7 HV 5
P (468)petty cash voucher 备用金凭证 PTIC2
P (469)physical inventory 实地盘存 h=YY>
x
P (470)planning 计划 Hkg^
P (471)planning horizon 计划时限
