N (428)number of days stock 存货周转天数 BaL]mIx
N (429)number of weeks stock 存货周转周数 DQgH_!
O (430)objective classification 客体分类 P s#>y&
O (431)obsolescence 陈旧 c8ZCs?
O (432)off balance sheet finance 资产负债表外筹资 DO^y;y>
O (433)offer for sale 标价出售 NWKi
()nA%
O (434)operating budget 经营预算 C\Ayv)S #2
O (435)operating lease 经营租赁 y1C/v:;
O (436)operating statement 营业报表 K{L.ZH>7
O (437)operation time 操作时间 ,sDr9h/'C3
O (438)operational control 经营控制 3N< & u
O (439)operational gearing 经营杠杆 2 5em[Q:
O (440)operating plans 经营计划 "!q?P"
@C
O (441)opportunity cost 机会成本 dlD}Ub
O (442)order 定单 wk ikD
O (443)ordinary shares 普通股 7~vqf3ON4J
O (444)out-of-date cheque 过期支票 T[2}p=<%
O (445)over capitalization 过分资本化 _01Px a2.
O (446)overhead 制造费用 T]71lRY5
O (447)overhead absorption rate 制造费用分配率 pP\h6b+B
O (448)overhead cost 制造费用 ,-
HIFbXx@
O (449)overtrading 超过营业资金的经营 Q!$IQJ]|Y
P (450)paid cheque 已付支票 >L[lV_M_>
P (451)paid-up share capital 认定股本 ) iSy@*nY
P (452)parent company 母公司 ( u f5\}x
P (453)pareto distribution 帕累托分布 yXF|Sqv
P (454)participating preference shares 参与优先股 Z[}
$n-V
P (455)partnership 合伙 p>p'.# M
P (456)payable ledger 应付款项账户 s*JE)
P (457)payback 回收期 k18$JyaG
P (458)payments and receipts account 收入和支出报表 sXB+s
P (459)payments withheld 保留款额 mo9$NGM&}
P (460)payroll 工资单 k/#>S*Ne
P (461)payroll analysis 工资分析 Gvn : c/m;
P (462)percentage profit on turnover 利润对营业额比率 :6u~aT/
P (463)period cost 期间成本 }ywi"k4>
P (464)perpetual inventory 永续盘存 r}EM4\r
P (465)personal account 记名账户 ZQ[~*)
P (466)PEPT 项目评审法 hW%p#g;
P (467)petty cash account 备用金账户 CG9ba |
P (468)petty cash voucher 备用金凭证 F^rl$#pCS
P (469)physical inventory 实地盘存 x,1=D~L}
P (470)planning 计划 p7U TqK i
P (471)planning horizon 计划时限
