N (428)number of days stock 存货周转天数 BQ{'r^u
N (429)number of weeks stock 存货周转周数 7??j}ob>
O (430)objective classification 客体分类 mFyYn,Mu|
O (431)obsolescence 陈旧 9abn6S(XpJ
O (432)off balance sheet finance 资产负债表外筹资 ?xt${?KP
O (433)offer for sale 标价出售 \V*E:_w*
O (434)operating budget 经营预算 8u Z4[
O (435)operating lease 经营租赁 ROj=XM:+
O (436)operating statement 营业报表
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O (437)operation time 操作时间 Jh%k:TrBm
O (438)operational control 经营控制 h}%yG{'/M=
O (439)operational gearing 经营杠杆 30h1)nQ$h}
O (440)operating plans 经营计划 P#2;1ki>
O (441)opportunity cost 机会成本 >H?~2O
O (442)order 定单 4OdK@+-8U
O (443)ordinary shares 普通股 HgRfMiC
O (444)out-of-date cheque 过期支票 9z(h8H
O (445)over capitalization 过分资本化 WhL1OG
O (446)overhead 制造费用 leEzfbb{'.
O (447)overhead absorption rate 制造费用分配率 cx4'rK.
O (448)overhead cost 制造费用 <PQ[N[SU
O (449)overtrading 超过营业资金的经营 v?h8-yed
P (450)paid cheque 已付支票 g%d&>y?1r
P (451)paid-up share capital 认定股本 #J4,mFMr
P (452)parent company 母公司 @3>nVa
P (453)pareto distribution 帕累托分布 ^Cn_
ODjo
P (454)participating preference shares 参与优先股 |y2cI,&
P (455)partnership 合伙 .w)T2(
P (456)payable ledger 应付款项账户 1I U*:Z;Rz
P (457)payback 回收期 +isaqfy/
P (458)payments and receipts account 收入和支出报表 z(beT e
P (459)payments withheld 保留款额 }u'O<d~z?
P (460)payroll 工资单 s}":lXkrw
P (461)payroll analysis 工资分析 I\ y>I?X
P (462)percentage profit on turnover 利润对营业额比率 Xc
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P (463)period cost 期间成本 cWL7gv\|
P (464)perpetual inventory 永续盘存 :6Sb3w5h
P (465)personal account 记名账户 LL=nMoS
P (466)PEPT 项目评审法 evHKq}{
P (467)petty cash account 备用金账户 y8\4TjS1
P (468)petty cash voucher 备用金凭证 yO09NQ 5u
P (469)physical inventory 实地盘存 V %Rz(a+c
P (470)planning 计划 :#p!&Fi
P (471)planning horizon 计划时限