N (428)number of days stock 存货周转天数 '[Gm8K5
N (429)number of weeks stock 存货周转周数 ax@H"d&
O (430)objective classification 客体分类 hI~SAd
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O (431)obsolescence 陈旧 2F?kjg,
O (432)off balance sheet finance 资产负债表外筹资 8(xw?|D7
O (433)offer for sale 标价出售 ^?"^Pmw
O (434)operating budget 经营预算
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O (435)operating lease 经营租赁 o^ h(#%O
O (436)operating statement 营业报表 7X'y>\^w^>
O (437)operation time 操作时间 z\.1>/Z=
O (438)operational control 经营控制 _;e\:7<m
O (439)operational gearing 经营杠杆 ,7,;twKz
O (440)operating plans 经营计划 RJc%,
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O (441)opportunity cost 机会成本 QzthTX<
O (442)order 定单 97!5Q~I
O (443)ordinary shares 普通股 JSW&rn
O (444)out-of-date cheque 过期支票 77Q}=80GU;
O (445)over capitalization 过分资本化 'b[0ci
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O (446)overhead 制造费用 t(?<#KUB-
O (447)overhead absorption rate 制造费用分配率 T;?+kC3
O (448)overhead cost 制造费用 [7W(NeMk
O (449)overtrading 超过营业资金的经营 `WlE|
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P (450)paid cheque 已付支票 -M61Mw1
P (451)paid-up share capital 认定股本 ?R6`qe_F
P (452)parent company 母公司 =!<G!^
P (453)pareto distribution 帕累托分布 X?dfcS*!n
P (454)participating preference shares 参与优先股 3"rkko?A
P (455)partnership 合伙 ((MLM3zJ
P (456)payable ledger 应付款项账户 1d v=xe.
P (457)payback 回收期 CLK^ gZ
P (458)payments and receipts account 收入和支出报表 J22r v(
P (459)payments withheld 保留款额 c8ZCs?
P (460)payroll 工资单
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P (461)payroll analysis 工资分析 =nhzMU9c\y
P (462)percentage profit on turnover 利润对营业额比率 QIA R
P (463)period cost 期间成本 C\Ayv)S#2
P (464)perpetual inventory 永续盘存 Hed$ytMaGz
P (465)personal account 记名账户 ?`P2'i<b
P (466)PEPT 项目评审法 #T%zfcUj
P (467)petty cash account 备用金账户 j Z'&0x"U
P (468)petty cash voucher 备用金凭证 3N<&u
P (469)physical inventory 实地盘存 v0 ];W|
P (470)planning 计划 JR1*|u
P (471)planning horizon 计划时限