N (428)number of days stock 存货周转天数 l(W?]{C[%
N (429)number of weeks stock 存货周转周数 bp<,Xfl
O (430)objective classification 客体分类 &u~Pp=kv
O (431)obsolescence 陈旧 et"Pb_-U
O (432)off balance sheet finance 资产负债表外筹资 AGm=0Om
O (433)offer for sale 标价出售 uW
[yNwM
O (434)operating budget 经营预算 )|_L?q#w!'
O (435)operating lease 经营租赁
'iTY?
O (436)operating statement 营业报表
iL2_ _TO
O (437)operation time 操作时间 TB-dV'w
O (438)operational control 经营控制 pKno~jja
O (439)operational gearing 经营杠杆 {,u})U2
O (440)operating plans 经营计划 o".,JnbXl
O (441)opportunity cost 机会成本 3-&~jm~"
O (442)order 定单 zk"8mTg
O (443)ordinary shares 普通股 \KzH5 ?
O (444)out-of-date cheque 过期支票 I,<?Kv
O (445)over capitalization 过分资本化 1$+8wDVwad
O (446)overhead 制造费用 8Ihl}aguW
O (447)overhead absorption rate 制造费用分配率 DJ*mWi.
O (448)overhead cost 制造费用 ?T .=ym
O (449)overtrading 超过营业资金的经营 lXZ*Pb<j
P (450)paid cheque 已付支票 Oxa8u e?
P (451)paid-up share capital 认定股本 =H3tkMoi2
P (452)parent company 母公司 N:+)
6a
P (453)pareto distribution 帕累托分布 \Z,{De%
P (454)participating preference shares 参与优先股 t0GJ$])
P (455)partnership 合伙 Oet+$ b
P (456)payable ledger 应付款项账户 K7([Gc9
P (457)payback 回收期 UhrRB
P (458)payments and receipts account 收入和支出报表 }Z{FPW.QK
P (459)payments withheld 保留款额 :w!hkUx#
P (460)payroll 工资单 !/!ga)Y
P (461)payroll analysis 工资分析 gO)":!_n W
P (462)percentage profit on turnover 利润对营业额比率 e#,(a
P (463)period cost 期间成本 V[uSo$k+>
P (464)perpetual inventory 永续盘存 k}p8"'O
P (465)personal account 记名账户 ]%y>l j?Y
P (466)PEPT 项目评审法 hlDB'8
P (467)petty cash account 备用金账户 l?
U!rFRq`
P (468)petty cash voucher 备用金凭证 ca,W:9#.xn
P (469)physical inventory 实地盘存 KPI96P
P (470)planning 计划 X9NP,6
P (471)planning horizon 计划时限