N (428)number of days stock 存货周转天数 3lJK[V{'#'
N (429)number of weeks stock 存货周转周数 czp5MU_^
O (430)objective classification 客体分类 *-n$n
O (431)obsolescence 陈旧 <D=%55
O (432)off balance sheet finance 资产负债表外筹资 LKm5U6
O (433)offer for sale 标价出售 %H@fVWe2wT
O (434)operating budget 经营预算 HG^8&uh]
O (435)operating lease 经营租赁 lRrOoON
O (436)operating statement 营业报表 >hX
Uq9;:
O (437)operation time 操作时间 2@H~nw 0
O (438)operational control 经营控制 j04Q3d
\f
O (439)operational gearing 经营杠杆 _V;J7Vz
O (440)operating plans 经营计划 Y5;:jYk#<_
O (441)opportunity cost 机会成本 %!q(zql
O (442)order 定单 Q.N^1?(>k
O (443)ordinary shares 普通股 +vQyHo
O (444)out-of-date cheque 过期支票 qjWgyhL
O (445)over capitalization 过分资本化 l`1ZS8 [.
O (446)overhead 制造费用 xW09k6
O (447)overhead absorption rate 制造费用分配率 6(z.(eT
O (448)overhead cost 制造费用 j_{gk"2:d`
O (449)overtrading 超过营业资金的经营 ?gkK*\x2
P (450)paid cheque 已付支票 |X sW)/
P (451)paid-up share capital 认定股本 &@RU}DnvM&
P (452)parent company 母公司 Wc)^@f[~<
P (453)pareto distribution 帕累托分布 .1}u0IbJ
P (454)participating preference shares 参与优先股 Fr
VD~;
P (455)partnership 合伙 YziQU_
P (456)payable ledger 应付款项账户 o;O_N^_W
P (457)payback 回收期 %jkd}D
P (458)payments and receipts account 收入和支出报表 LR^b?.#>
P (459)payments withheld 保留款额 "ZH1W9A
P (460)payroll 工资单 $q+7,,"
P (461)payroll analysis 工资分析 \/5 8#
P (462)percentage profit on turnover 利润对营业额比率 rF5<x3
P (463)period cost 期间成本 aw,8'N)
P (464)perpetual inventory 永续盘存 H'Po
P (465)personal account 记名账户 1rN&Y,61\
P (466)PEPT 项目评审法 z`BRz&
P (467)petty cash account 备用金账户 *Vc}W
P (468)petty cash voucher 备用金凭证 {c$W-t):U|
P (469)physical inventory 实地盘存 KL xg
P (470)planning 计划 ]s<Q-/X
P (471)planning horizon 计划时限