N (428)number of days stock 存货周转天数 .g*j]!_]
N (429)number of weeks stock 存货周转周数 4M'>oa
O (430)objective classification 客体分类 D #ddx
O (431)obsolescence 陈旧 -N *L1Zj
O (432)off balance sheet finance 资产负债表外筹资 NFK`,
O (433)offer for sale 标价出售 U84W(X
O (434)operating budget 经营预算 @Z Kf3,J0
O (435)operating lease 经营租赁 g?C;b>4
O (436)operating statement 营业报表 AOf4y&B>q
O (437)operation time 操作时间 nB[-KS
O (438)operational control 经营控制 k9|5TLXq?
O (439)operational gearing 经营杠杆 `? Rq44=
O (440)operating plans 经营计划 .R9Z$Kbq
O (441)opportunity cost 机会成本 DSGcx
M+
O (442)order 定单 Xlo7enzY
O (443)ordinary shares 普通股 nQ%HtXt;
O (444)out-of-date cheque 过期支票 JTlk[ c
O (445)over capitalization 过分资本化 =W(*0"RM
O (446)overhead 制造费用 <=uYfi 3,
O (447)overhead absorption rate 制造费用分配率 S}m
_XR]
O (448)overhead cost 制造费用 WzMY RKZ
O (449)overtrading 超过营业资金的经营 )8Va%{j
P (450)paid cheque 已付支票 K%(y <%Xp
P (451)paid-up share capital 认定股本 z\YIwrq3*
P (452)parent company 母公司 uOxHa>h
P (453)pareto distribution 帕累托分布 !_ S>E R
P (454)participating preference shares 参与优先股 D$>_W ,*V
P (455)partnership 合伙 s6H'}[E<
P (456)payable ledger 应付款项账户 |(7}0]BP0
P (457)payback 回收期 tAX* CMW
P (458)payments and receipts account 收入和支出报表
B.z$0=b
P (459)payments withheld 保留款额 k[=qx{Osx%
P (460)payroll 工资单 9KSi-2?H
P (461)payroll analysis 工资分析 "Fz.# U
P (462)percentage profit on turnover 利润对营业额比率 gcLz }84
P (463)period cost 期间成本 (IJNBJb
P (464)perpetual inventory 永续盘存 E?m~DYnU
P (465)personal account 记名账户 %!|w(Povq
P (466)PEPT 项目评审法 ;*K4{wvG
P (467)petty cash account 备用金账户 ;C]Ufk
P (468)petty cash voucher 备用金凭证 Tc2.ciU
P (469)physical inventory 实地盘存 ` `o]i{x
P (470)planning 计划 v=`yfCX-qX
P (471)planning horizon 计划时限
