N (428)number of days stock 存货周转天数 ?:nZv<
x
N (429)number of weeks stock 存货周转周数 &F}+U#H
O (430)objective classification 客体分类 A!kyga6F5
O (431)obsolescence 陈旧 |Q; o 538
O (432)off balance sheet finance 资产负债表外筹资 _2Z3?/
Y
O (433)offer for sale 标价出售 K?je(t^
O (434)operating budget 经营预算 {\&"I|dpe
O (435)operating lease 经营租赁
c$|dK
O (436)operating statement 营业报表 q': wSu u
O (437)operation time 操作时间 @7=D ]yu
O (438)operational control 经营控制 20qVzXi
O (439)operational gearing 经营杠杆 o %%fO
O (440)operating plans 经营计划 }(K6 YL
O (441)opportunity cost 机会成本 o4;Nb|kk9+
O (442)order 定单 NLl~/smMS
O (443)ordinary shares 普通股 G~L?q ~b
O (444)out-of-date cheque 过期支票 .[fz x`
O (445)over capitalization 过分资本化 S nu;5:R
O (446)overhead 制造费用 jZ!JX
mVV
O (447)overhead absorption rate 制造费用分配率 2>k)=hl:
O (448)overhead cost 制造费用 eeZysCy+DY
O (449)overtrading 超过营业资金的经营 af(JoX*U
P (450)paid cheque 已付支票 c1J)yv1y
P (451)paid-up share capital 认定股本 ^^SfIK?p
P (452)parent company 母公司 *"\Q ~ #W
P (453)pareto distribution 帕累托分布 u&XkbPZ%4c
P (454)participating preference shares 参与优先股 q4iD59yd)S
P (455)partnership 合伙 H| U/tU-
P (456)payable ledger 应付款项账户 &>l8S lC?
P (457)payback 回收期 B?y t %f1
P (458)payments and receipts account 收入和支出报表 rb'Gv e W[
P (459)payments withheld 保留款额 B7MW"
y
P (460)payroll 工资单 fNPj8\#V,
P (461)payroll analysis 工资分析 _%vqBr*
P (462)percentage profit on turnover 利润对营业额比率 p 8d n-4
P (463)period cost 期间成本 f](uc(8Z
P (464)perpetual inventory 永续盘存 nln6:^ w
P (465)personal account 记名账户 i q:Q$z&
P (466)PEPT 项目评审法 Sp,Q,Q4
P (467)petty cash account 备用金账户 !u}3H|6~
P (468)petty cash voucher 备用金凭证 vqOLSE"t*O
P (469)physical inventory 实地盘存 OX/.v?c
P (470)planning 计划 oB
R(7U ~0
P (471)planning horizon 计划时限
