N (428)number of days stock 存货周转天数 mZ.E;X& ,*
N (429)number of weeks stock 存货周转周数 PU%WpI.w
O (430)objective classification 客体分类 a
IE\B4w
O (431)obsolescence 陈旧 `4"&_ltD
O (432)off balance sheet finance 资产负债表外筹资 =@k3*#\
O (433)offer for sale 标价出售 QezDm^<
O (434)operating budget 经营预算 ]2xoeNF/W{
O (435)operating lease 经营租赁 @_?
8I_\:
O (436)operating statement 营业报表 a; 0$fRy
O (437)operation time 操作时间 tUs{/Je
O (438)operational control 经营控制 1F?ylZ|~
O (439)operational gearing 经营杠杆 (d-j/v*4
O (440)operating plans 经营计划 fQ,(,^!;
O (441)opportunity cost 机会成本 I`}x
9t
O (442)order 定单 l5_%Q+E_
O (443)ordinary shares 普通股 C5oIl_t
O (444)out-of-date cheque 过期支票 (ZEDDV2
O (445)over capitalization 过分资本化 }u~r.=
O (446)overhead 制造费用 wq3 V&@.
O (447)overhead absorption rate 制造费用分配率 >V3pYRA
O (448)overhead cost 制造费用 I[ I]C9D
O (449)overtrading 超过营业资金的经营 d?(eL(W
P (450)paid cheque 已付支票 ?[q.1O
P (451)paid-up share capital 认定股本 ?T:$:IHw
P (452)parent company 母公司 %suXp,j
P (453)pareto distribution 帕累托分布 umc\x"i%
P (454)participating preference shares 参与优先股 0 }aw9g
P (455)partnership 合伙 jz$83TB-
P (456)payable ledger 应付款项账户 p%*!]JRS
P (457)payback 回收期 ctL,Mqr\Z
P (458)payments and receipts account 收入和支出报表 As*59jkB
P (459)payments withheld 保留款额 y8\4TjS1
P (460)payroll 工资单 yO09NQ 5u
P (461)payroll analysis 工资分析 oNBYJ]t
P (462)percentage profit on turnover 利润对营业额比率 pi?U|&.1z
P (463)period cost 期间成本 wz]
OM
P (464)perpetual inventory 永续盘存 qxglA*/
[
P (465)personal account 记名账户 7ip(-0
P (466)PEPT 项目评审法 AT,?dxP J
P (467)petty cash account 备用金账户 (#k2S-5
P (468)petty cash voucher 备用金凭证 lr@H4EJ{
P (469)physical inventory 实地盘存 8fs::}0
P (470)planning 计划 GGchNt
P (471)planning horizon 计划时限