N (428)number of days stock 存货周转天数 (vTtDKp@
N (429)number of weeks stock 存货周转周数 5=Di<! a;
O (430)objective classification 客体分类 l?Ya"C`FL
O (431)obsolescence 陈旧 nX=$EQiH
O (432)off balance sheet finance 资产负债表外筹资 |]c8jG\h
O (433)offer for sale 标价出售 6Aku1h
O (434)operating budget 经营预算 {|'
E
O (435)operating lease 经营租赁 THS.GvT9[
O (436)operating statement 营业报表 xftBSdVE
O (437)operation time 操作时间 9o+)?1\
O (438)operational control 经营控制 4y+< dw
O (439)operational gearing 经营杠杆 /C6k+0ApMT
O (440)operating plans 经营计划 3de_V|%
O (441)opportunity cost 机会成本 2* 2wY =
O (442)order 定单 FAj)OTI2S
O (443)ordinary shares 普通股 RS^lKJ1 U
O (444)out-of-date cheque 过期支票 W' s
O (445)over capitalization 过分资本化 F~P%AjAx'
O (446)overhead 制造费用 GgB,tam{p
O (447)overhead absorption rate 制造费用分配率 HbxL:~:}J
O (448)overhead cost 制造费用 k<"oiCE
O (449)overtrading 超过营业资金的经营 H(Z88.OM
P (450)paid cheque 已付支票 ;NHt7p8SE
P (451)paid-up share capital 认定股本 lk( }-
P (452)parent company 母公司 ,.7*Hpa
P (453)pareto distribution 帕累托分布 EUxG Aj$-
P (454)participating preference shares 参与优先股 Ipf=ZD
P (455)partnership 合伙 @9lUSk^9
P (456)payable ledger 应付款项账户 N9v1[~ bv_
P (457)payback 回收期 +w+}b^4
P (458)payments and receipts account 收入和支出报表 ayfFVTy1d
P (459)payments withheld 保留款额 fP(d8xTx2y
P (460)payroll 工资单 Ac<Phy-J
P (461)payroll analysis 工资分析 Ym =FgM\
P (462)percentage profit on turnover 利润对营业额比率 "\3B^ e,
P (463)period cost 期间成本 d%o&+l#
P (464)perpetual inventory 永续盘存 ;<(W% _
P (465)personal account 记名账户 SgS~ {4Zx*
P (466)PEPT 项目评审法 !K'}K>iT
P (467)petty cash account 备用金账户 l\@)y4
+
P (468)petty cash voucher 备用金凭证 '7iSp=
P (469)physical inventory 实地盘存 yc?a=6q'm
P (470)planning 计划 <psZQdH
P (471)planning horizon 计划时限