N (428)number of days stock 存货周转天数 &?mD$Eo
N (429)number of weeks stock 存货周转周数 /"eey(X
O (430)objective classification 客体分类 9E>xIJ@J2T
O (431)obsolescence 陈旧 G
:~k.1y[
O (432)off balance sheet finance 资产负债表外筹资 *h}XWB C1q
O (433)offer for sale 标价出售 IiY/(N+J
O (434)operating budget 经营预算 #Q2Y&2`yGT
O (435)operating lease 经营租赁 Vx~,Uex0+
O (436)operating statement 营业报表 kS bu]AB
O (437)operation time 操作时间 h }B%
/U
O (438)operational control 经营控制 ?>I;34tL(
O (439)operational gearing 经营杠杆 ?VP8ycm
O (440)operating plans 经营计划 T6 '`l?H`;
O (441)opportunity cost 机会成本 N[s}qmPha
O (442)order 定单 $GlWf
O (443)ordinary shares 普通股 ,%uo6%
O (444)out-of-date cheque 过期支票 o4|M0
O (445)over capitalization 过分资本化 G1 vNt7
O (446)overhead 制造费用 {phNd
s%
O (447)overhead absorption rate 制造费用分配率 1v71rf&w
O (448)overhead cost 制造费用 8C*c{(4
O (449)overtrading 超过营业资金的经营 5H*\t 7
P (450)paid cheque 已付支票 _lamn}(x0
P (451)paid-up share capital 认定股本 V5UF3'3;}
P (452)parent company 母公司 a!=D [Gz*5
P (453)pareto distribution 帕累托分布 .&DhN#EN0
P (454)participating preference shares 参与优先股 7Zlw^'q$:L
P (455)partnership 合伙 wK?vPS
P (456)payable ledger 应付款项账户 7
S}_F^
P (457)payback 回收期 #"@|f
P (458)payments and receipts account 收入和支出报表 x[a<mk
P (459)payments withheld 保留款额 Qk:Y2mL
P (460)payroll 工资单 XD.)Dl8
P (461)payroll analysis 工资分析 <
jJ
P (462)percentage profit on turnover 利润对营业额比率 #ZB~x6i6
P (463)period cost 期间成本 kqFP)!37
P (464)perpetual inventory 永续盘存 >m$1Xx4#GV
P (465)personal account 记名账户 %J+E/
P (466)PEPT 项目评审法 .yz}ROmN^
P (467)petty cash account 备用金账户 W"k"IvTW}
P (468)petty cash voucher 备用金凭证 lhy*h_>
P (469)physical inventory 实地盘存 U|jS
a,}
P (470)planning 计划 {\81i8b]
P (471)planning horizon 计划时限