N (428)number of days stock 存货周转天数 j<Pw0?~s6
N (429)number of weeks stock 存货周转周数 d
?YSVmG
O (430)objective classification 客体分类 L)7{_s
O (431)obsolescence 陈旧 wS7Vo{#@\
O (432)off balance sheet finance 资产负债表外筹资 tNZZCdB
O (433)offer for sale 标价出售 ?@MY +r_G
O (434)operating budget 经营预算 X[w]aJnAr
O (435)operating lease 经营租赁 DTi^* Wj
O (436)operating statement 营业报表 l>i:M#z&
O (437)operation time 操作时间 oLlfqV,|L\
O (438)operational control 经营控制 ;cL+= !
O (439)operational gearing 经营杠杆 l&W :t9o
O (440)operating plans 经营计划 XD!}uDZ^
O (441)opportunity cost 机会成本 }NV<k
O (442)order 定单 !]mo.zDSW5
O (443)ordinary shares 普通股 0%\fm W j
O (444)out-of-date cheque 过期支票 %t9Kc9u3p
O (445)over capitalization 过分资本化 n2c(x\DA&
O (446)overhead 制造费用 i,Jz 7OX
O (447)overhead absorption rate 制造费用分配率 Ya<KMBi3
O (448)overhead cost 制造费用 "=40% j0
O (449)overtrading 超过营业资金的经营 K '"s9b8
P (450)paid cheque 已付支票 0$y HO2 f
P (451)paid-up share capital 认定股本 K!>3`[:I"
P (452)parent company 母公司 w*@9:+
P (453)pareto distribution 帕累托分布 X9" T(`
P (454)participating preference shares 参与优先股 W S9:*YH
P (455)partnership 合伙 u0[O /G
P (456)payable ledger 应付款项账户 /K+;HAUTn
P (457)payback 回收期 f::^zAV
P (458)payments and receipts account 收入和支出报表 yVPFH~1@\
P (459)payments withheld 保留款额 q~AvxO
P (460)payroll 工资单 R*ex!u60M
P (461)payroll analysis 工资分析 w+\RSqz/
P (462)percentage profit on turnover 利润对营业额比率 qM^y@B2MO
P (463)period cost 期间成本 q9^.f9-
P (464)perpetual inventory 永续盘存 l:#'i`;
P (465)personal account 记名账户 wt_ae|hv
P (466)PEPT 项目评审法 \0qFOjVj
P (467)petty cash account 备用金账户 f R2,NKM@
P (468)petty cash voucher 备用金凭证 >:
@\SU
P (469)physical inventory 实地盘存 !#ol G}#[
P (470)planning 计划 %A &g-4(
P (471)planning horizon 计划时限
