N (428)number of days stock 存货周转天数 >hL'#;:f#
N (429)number of weeks stock 存货周转周数 ,M h/3DPgE
O (430)objective classification 客体分类 'sQO0611S
O (431)obsolescence 陈旧 PRlo"kN
O (432)off balance sheet finance 资产负债表外筹资 _>m*`:Wb
O (433)offer for sale 标价出售 Z%9^6kdY
O (434)operating budget 经营预算 wG?kcfu
O (435)operating lease 经营租赁 XXwhs-:o
O (436)operating statement 营业报表 ft qW3VW
O (437)operation time 操作时间 rLVc<595
O (438)operational control 经营控制 ~0'l,
O (439)operational gearing 经营杠杆 udy;Od
t
O (440)operating plans 经营计划 ~ kJpB t7M
O (441)opportunity cost 机会成本 =+=|{l?F
O (442)order 定单
Y*}>tD;
O (443)ordinary shares 普通股 eC`f8=V
O (444)out-of-date cheque 过期支票 :*+BBC
O (445)over capitalization 过分资本化 2_\|>g|
O (446)overhead 制造费用 $q$\GOQ 9
O (447)overhead absorption rate 制造费用分配率 842+KLS
O (448)overhead cost 制造费用 Odtck9L
O (449)overtrading 超过营业资金的经营 JI,hy
<3l0
P (450)paid cheque 已付支票 /aa;M*Qp
P (451)paid-up share capital 认定股本 <T/L.>p4
P (452)parent company 母公司 =l'_*B8
P (453)pareto distribution 帕累托分布 -*l[:5m
P (454)participating preference shares 参与优先股 I^Jp
)k*z
P (455)partnership 合伙 i@^`~vj
P (456)payable ledger 应付款项账户 ye7&y4v+
P (457)payback 回收期 GWZXRUc
P (458)payments and receipts account 收入和支出报表 ~wg^>!E
P (459)payments withheld 保留款额 (g:W|hS
P (460)payroll 工资单 (a!,)
P (461)payroll analysis 工资分析 hGXDu;{
P (462)percentage profit on turnover 利润对营业额比率 1WN93SQ=
P (463)period cost 期间成本 f4I9H0d;!
P (464)perpetual inventory 永续盘存 ;1k0o.3
P (465)personal account 记名账户 _rJSkZO
P (466)PEPT 项目评审法 3&Rqz9 W
P (467)petty cash account 备用金账户 0_pwY=P
P (468)petty cash voucher 备用金凭证 p%
%Y^=z
P (469)physical inventory 实地盘存 5o ^=~
P (470)planning 计划 ^ED>{UiNI
P (471)planning horizon 计划时限