N (428)number of days stock 存货周转天数 `WL3aI":
N (429)number of weeks stock 存货周转周数 IKP_%R8.
O (430)objective classification 客体分类 vFdI?(c-
O (431)obsolescence 陈旧 @H#Fzoo.
O (432)off balance sheet finance 资产负债表外筹资 S
dmz(R
O (433)offer for sale 标价出售 &t8,326;
O (434)operating budget 经营预算 Yl&[_
l
O (435)operating lease 经营租赁 GNv{Ij<
O (436)operating statement 营业报表 %8u9:Cl):
O (437)operation time 操作时间 XV
%R Mr6
O (438)operational control 经营控制 U"8Hw@
O (439)operational gearing 经营杠杆 co8R-AB
O (440)operating plans 经营计划 0;><@{'
O (441)opportunity cost 机会成本 P=,\wM6T|
O (442)order 定单 A+Isk{d
O (443)ordinary shares 普通股 AA^K/y
O (444)out-of-date cheque 过期支票 W3!-;l
O (445)over capitalization 过分资本化 %/e'6g<
O (446)overhead 制造费用 JW0\y+o~
O (447)overhead absorption rate 制造费用分配率
zo@vuB.
O (448)overhead cost 制造费用 Pah@d!%A
O (449)overtrading 超过营业资金的经营 a_}C*+D
P (450)paid cheque 已付支票 dpq(=s`s
P (451)paid-up share capital 认定股本 KPz0;2}
P (452)parent company 母公司 #$S~QS.
g
P (453)pareto distribution 帕累托分布 tL;.vRx
P (454)participating preference shares 参与优先股 #KoI8U"
P (455)partnership 合伙 [6RODp3')
P (456)payable ledger 应付款项账户 *GXPN0^Qjo
P (457)payback 回收期 )tJaw#Mih
P (458)payments and receipts account 收入和支出报表 vS~tr sI
P (459)payments withheld 保留款额 z{ eZsh
b
P (460)payroll 工资单 vd#)+
P (461)payroll analysis 工资分析 qB_s<cpn>
P (462)percentage profit on turnover 利润对营业额比率 dF51_Kk
P (463)period cost 期间成本 :l]qTCmY
P (464)perpetual inventory 永续盘存 "!
Ph
P (465)personal account 记名账户 >>J$`0kM*
P (466)PEPT 项目评审法 :F"IOPfU5[
P (467)petty cash account 备用金账户 %,vq@..^
P (468)petty cash voucher 备用金凭证 '6NrL;
P (469)physical inventory 实地盘存 P^F3,'N
P (470)planning 计划 =PA?6Bm
P (471)planning horizon 计划时限