N (428)number of days stock 存货周转天数 ="Sa>-d o,
N (429)number of weeks stock 存货周转周数 N5 Rda2m
O (430)objective classification 客体分类 u^NZsuak
O (431)obsolescence 陈旧 e"]*^Q
O (432)off balance sheet finance 资产负债表外筹资 f~{@(g&Gl
O (433)offer for sale 标价出售 z0Bw+&
^]}
O (434)operating budget 经营预算 <~}# Q,9
O (435)operating lease 经营租赁 '4J];Nj0
O (436)operating statement 营业报表 U9Z WSDs
O (437)operation time 操作时间 c2iPm9"eh
O (438)operational control 经营控制 n 0*a.
O (439)operational gearing 经营杠杆 1y)|m63&
O (440)operating plans 经营计划 k ICZc{} `
O (441)opportunity cost 机会成本 6}aH>(3!A
O (442)order 定单 c5f8pa
*
O (443)ordinary shares 普通股 .o?"=Epo
O (444)out-of-date cheque 过期支票 g k.c"$2
O (445)over capitalization 过分资本化 j9X RC9
O (446)overhead 制造费用 X;D"}X4(E
O (447)overhead absorption rate 制造费用分配率 Pm* N!:u
O (448)overhead cost 制造费用 Y
Cbt(nmr
O (449)overtrading 超过营业资金的经营 tF@hH}{;
P (450)paid cheque 已付支票 /y~ "n4CK~
P (451)paid-up share capital 认定股本 5\6S5JyIL
P (452)parent company 母公司
O?I~ XM'S
P (453)pareto distribution 帕累托分布 yu>DVD
P (454)participating preference shares 参与优先股 sVjM^y2 4
P (455)partnership 合伙 PIxd'B*MF
P (456)payable ledger 应付款项账户 &!E+l<.RF
P (457)payback 回收期 +zz\*
P (458)payments and receipts account 收入和支出报表 vUa&9Y
P (459)payments withheld 保留款额 b9(_bs c
P (460)payroll 工资单 G6?+Qz r
P (461)payroll analysis 工资分析 ? h*Ngbj>
P (462)percentage profit on turnover 利润对营业额比率 I8RPW:B; B
P (463)period cost 期间成本 5 u=(zg
P (464)perpetual inventory 永续盘存 V7\@g
P (465)personal account 记名账户 ?z]h Ysy
P (466)PEPT 项目评审法 k Up[b~
P (467)petty cash account 备用金账户 OE4hG xG
P (468)petty cash voucher 备用金凭证 }h PFd
P (469)physical inventory 实地盘存 S3oSc<&2
P (470)planning 计划 wx,yx3c (
P (471)planning horizon 计划时限
