N (428)number of days stock 存货周转天数 z HT#bP:o
N (429)number of weeks stock 存货周转周数 :nOI|\rC
O (430)objective classification 客体分类 n^|SN9_r
O (431)obsolescence 陈旧 U@9v(TfV
O (432)off balance sheet finance 资产负债表外筹资 21O
@yNpS$
O (433)offer for sale 标价出售 ,_TE@]!$
O (434)operating budget 经营预算 C8W_f( i~
O (435)operating lease 经营租赁 S!rVq,| d
O (436)operating statement 营业报表 n
C(Lr,(
O (437)operation time 操作时间 (8baa.ge
O (438)operational control 经营控制 _(-i46x}
O (439)operational gearing 经营杠杆 tA]u=-_h
O (440)operating plans 经营计划 .'>d7
O (441)opportunity cost 机会成本 ~ mz X1[
O (442)order 定单 0V?7'Em
O (443)ordinary shares 普通股 VTU(C&"S
O (444)out-of-date cheque 过期支票 aJ@lT&.
O (445)over capitalization 过分资本化 k
t'[
O (446)overhead 制造费用 w
_4O;
O (447)overhead absorption rate 制造费用分配率 g&{CEfw&
O (448)overhead cost 制造费用 Z;S)GUG^
O (449)overtrading 超过营业资金的经营 =YIosmr
P (450)paid cheque 已付支票 |ZC'
a!
P (451)paid-up share capital 认定股本 j\"d/{7Q
P (452)parent company 母公司 %}JSR y
P (453)pareto distribution 帕累托分布 1BgHkDW
P (454)participating preference shares 参与优先股 9oIfSr,y
P (455)partnership 合伙 =d+`xN*
P (456)payable ledger 应付款项账户 * =*\w\
te
P (457)payback 回收期 R;pIi/yDRe
P (458)payments and receipts account 收入和支出报表 ?9%$g?3Z
P (459)payments withheld 保留款额 e,Z[Nox
P (460)payroll 工资单 5`@yX[G
P (461)payroll analysis 工资分析 kZhd^H.
P (462)percentage profit on turnover 利润对营业额比率 g}S%D(~
P (463)period cost 期间成本 F|cli
<
P (464)perpetual inventory 永续盘存 2I|lY>Z
P (465)personal account 记名账户 c>3j$D+
P (466)PEPT 项目评审法 f|ERZN`uB
P (467)petty cash account 备用金账户 F("|SOhc
P (468)petty cash voucher 备用金凭证 }u8g7Nj
P (469)physical inventory 实地盘存 @+1AYVz(k
P (470)planning 计划 8
&v)Vi-
P (471)planning horizon 计划时限