N (428)number of days stock 存货周转天数 ?wREX[Tqs
N (429)number of weeks stock 存货周转周数 V;u FYt; E
O (430)objective classification 客体分类 +
lZvj=gW
O (431)obsolescence 陈旧 Aaz2._:/-m
O (432)off balance sheet finance 资产负债表外筹资 Z4369
O (433)offer for sale 标价出售 I}u&iV`
O (434)operating budget 经营预算 qv3% v3\4
O (435)operating lease 经营租赁 ;&$f~P Q
O (436)operating statement 营业报表 d$:LUxM#
O (437)operation time 操作时间 i= jY l
O (438)operational control 经营控制 PLRMW 2
O (439)operational gearing 经营杠杆 gm =LM=
O (440)operating plans 经营计划 ^CW{`eBwk
O (441)opportunity cost 机会成本 mZ~f?{
O (442)order 定单
\nU_UH
O (443)ordinary shares 普通股 f47dB_{5f.
O (444)out-of-date cheque 过期支票 o8fY!C)
O (445)over capitalization 过分资本化 F"0=r
O (446)overhead 制造费用 x+EEMv3u:
O (447)overhead absorption rate 制造费用分配率 2k!4oVUN
O (448)overhead cost 制造费用 YR u#JYti
O (449)overtrading 超过营业资金的经营
NR98]X
P (450)paid cheque 已付支票 s
PvjJ r"s
P (451)paid-up share capital 认定股本 Y{9xF8#
P (452)parent company 母公司 6@FGt3y
P (453)pareto distribution 帕累托分布 1t }
P (454)participating preference shares 参与优先股 fPq) Lx1'
P (455)partnership 合伙 _kdt0Vr,L
P (456)payable ledger 应付款项账户 ;lf $)3%[
P (457)payback 回收期 m(Iy W734I
P (458)payments and receipts account 收入和支出报表 LvNulMEK
P (459)payments withheld 保留款额 ^u> fW[ "[
P (460)payroll 工资单 \ `R8s_ S
P (461)payroll analysis 工资分析 7
yUX]95y8
P (462)percentage profit on turnover 利润对营业额比率 GQDW}b8
P (463)period cost 期间成本 3,1HD _
P (464)perpetual inventory 永续盘存 {'yr)(:2M
P (465)personal account 记名账户 #@J{ )
P (466)PEPT 项目评审法 f T{%zJU
P (467)petty cash account 备用金账户 Y|E rVf4
P (468)petty cash voucher 备用金凭证 009Q#[A
P (469)physical inventory 实地盘存 C4)m4r%
P (470)planning 计划 @.L /HXu-P
P (471)planning horizon 计划时限
