N (428)number of days stock 存货周转天数 Ib
`-pRU;
N (429)number of weeks stock 存货周转周数 ^Z,q$Gp~P
O (430)objective classification 客体分类 vZAv_8S)
O (431)obsolescence 陈旧 bud&R4+
O (432)off balance sheet finance 资产负债表外筹资 .2:\:H~3
O (433)offer for sale 标价出售 )P
Jw+5
O (434)operating budget 经营预算 1%~ZRmd e
O (435)operating lease 经营租赁 CXaWgxlK:a
O (436)operating statement 营业报表 X`r*ob
O (437)operation time 操作时间 zc+@lJy
O (438)operational control 经营控制 v! hY
O (439)operational gearing 经营杠杆 l?q qqB
O (440)operating plans 经营计划 C*kK)6v`
O (441)opportunity cost 机会成本 Snw3`|Y~<
O (442)order 定单 =?Fkn4t
O (443)ordinary shares 普通股 ]!"S+gT*C
O (444)out-of-date cheque 过期支票 /R8p]
O (445)over capitalization 过分资本化 y-aRXF=W
O (446)overhead 制造费用 ?A*Kg;IU
O (447)overhead absorption rate 制造费用分配率 &)9{HRP
O (448)overhead cost 制造费用 D{7w!z
O (449)overtrading 超过营业资金的经营 e{w>%)rcP
P (450)paid cheque 已付支票 +OaUP*\Dd
P (451)paid-up share capital 认定股本 WCq
/c6 D
P (452)parent company 母公司 \_]En43mg
P (453)pareto distribution 帕累托分布 ;iQEkn2T|}
P (454)participating preference shares 参与优先股 |L3X_Me
P (455)partnership 合伙 `#s#it'y
P (456)payable ledger 应付款项账户 /YKMKtE
P (457)payback 回收期 !X^Ce)1K
P (458)payments and receipts account 收入和支出报表 B;#J"6w
P (459)payments withheld 保留款额 s95F#>dr
P (460)payroll 工资单 W[''Cc.
P (461)payroll analysis 工资分析 @r7:NU}
P (462)percentage profit on turnover 利润对营业额比率 b'p4wE>
P (463)period cost 期间成本 s4LO&STh{
P (464)perpetual inventory 永续盘存 Gpj*
V|J
P (465)personal account 记名账户 _r Y,}\
P (466)PEPT 项目评审法 Tbbz'b;{
P (467)petty cash account 备用金账户 -.I4-6~
P (468)petty cash voucher 备用金凭证 R`'1t3p0i
P (469)physical inventory 实地盘存 %Q"(/jm?
P (470)planning 计划 :%rS
=f
P (471)planning horizon 计划时限