N (428)number of days stock 存货周转天数 E S>iM)M
N (429)number of weeks stock 存货周转周数 c %f'rj
O (430)objective classification 客体分类 N E/ _
O (431)obsolescence 陈旧 R'z
-#*[
O (432)off balance sheet finance 资产负债表外筹资 Y CBcyE}p
O (433)offer for sale 标价出售 8q" C=t7
O (434)operating budget 经营预算 -#y^$$i0
O (435)operating lease 经营租赁 `h(*D
O (436)operating statement 营业报表 d1{%z\u
a
O (437)operation time 操作时间 TIIwq H+h.
O (438)operational control 经营控制 4k]DktY}.
O (439)operational gearing 经营杠杆 FSN zBN
O (440)operating plans 经营计划 c_N'S_)~7Q
O (441)opportunity cost 机会成本 B*-A erdH
O (442)order 定单 aG
x[?}=
O (443)ordinary shares 普通股 S [=l/3c
O (444)out-of-date cheque 过期支票 r;"uk+{i
O (445)over capitalization 过分资本化 >39\ u &)
O (446)overhead 制造费用 b]o Px8*'
O (447)overhead absorption rate 制造费用分配率 R) Y*<Na
O (448)overhead cost 制造费用 F8* zG 4/&
O (449)overtrading 超过营业资金的经营 BXx l-x
P (450)paid cheque 已付支票 'VQ
mK#
P (451)paid-up share capital 认定股本 bpaS(n By
P (452)parent company 母公司 p+y2w {{
P (453)pareto distribution 帕累托分布 h+g grwg'
P (454)participating preference shares 参与优先股 >>I~v)a>w
P (455)partnership 合伙 RHj<t");
P (456)payable ledger 应付款项账户 RLE6 =#4
P (457)payback 回收期 ][[\!og
P (458)payments and receipts account 收入和支出报表 pN-c9n4#j
P (459)payments withheld 保留款额 j-n-2: Q
P (460)payroll 工资单 3x6@::s~
P (461)payroll analysis 工资分析 wF.S ,|
P (462)percentage profit on turnover 利润对营业额比率 [7+ dZL[
P (463)period cost 期间成本 Pf?zszvs
P (464)perpetual inventory 永续盘存 >VE!3' / '
P (465)personal account 记名账户 yu9 8d1
P (466)PEPT 项目评审法 Y5XhV;16
P (467)petty cash account 备用金账户 e"u89acp
P (468)petty cash voucher 备用金凭证 ,>vI|p,/G*
P (469)physical inventory 实地盘存 ,Srj38p
P (470)planning 计划 us2RW<Oxv
P (471)planning horizon 计划时限
