N (428)number of days stock 存货周转天数 xl !K;Y2<
N (429)number of weeks stock 存货周转周数 0o/B{|rv
O (430)objective classification 客体分类 2*[U n(
O (431)obsolescence 陈旧 ,Q2N[Jwd$
O (432)off balance sheet finance 资产负债表外筹资 CI^|k/
O (433)offer for sale 标价出售 ,?b7 8_,2
O (434)operating budget 经营预算 $ AwZ2HY
O (435)operating lease 经营租赁 LF=c^9t
O (436)operating statement 营业报表 ~w.2 -D
O (437)operation time 操作时间 C-#.RI7
O (438)operational control 经营控制 W%8+t)
O (439)operational gearing 经营杠杆 [yd6gH
O (440)operating plans 经营计划 Ee?;i<u
O (441)opportunity cost 机会成本 8 lS($@@{
O (442)order 定单 A PHPN:v
O (443)ordinary shares 普通股 Y1r ,2 k
O (444)out-of-date cheque 过期支票 ofwQ:0@
O (445)over capitalization 过分资本化 U)~#g'6:8
O (446)overhead 制造费用 ,olwwv_8G
O (447)overhead absorption rate 制造费用分配率 d^aNR
L v
O (448)overhead cost 制造费用 EzP#Mnz^
O (449)overtrading 超过营业资金的经营 NNX% Bq
P (450)paid cheque 已付支票 O)5 #Fcp(
P (451)paid-up share capital 认定股本 [
-12]3
P (452)parent company 母公司 kMS5h~D[
P (453)pareto distribution 帕累托分布 o>u!CL<
P (454)participating preference shares 参与优先股 syFI$r f
_
P (455)partnership 合伙 a J-}
P (456)payable ledger 应付款项账户 (v ;A'BjN
P (457)payback 回收期
!GN Xt4D
P (458)payments and receipts account 收入和支出报表 7
\/u&
P (459)payments withheld 保留款额 A+2 oh3
P (460)payroll 工资单 )k%M.{&bji
P (461)payroll analysis 工资分析 + U5U.f%
P (462)percentage profit on turnover 利润对营业额比率 +!$dO'0nt,
P (463)period cost 期间成本 :0df B&7
P (464)perpetual inventory 永续盘存 w b+<a
P (465)personal account 记名账户 C9Wojo.
P (466)PEPT 项目评审法 |uQ[W17^N
P (467)petty cash account 备用金账户 ]PVt o\B=
P (468)petty cash voucher 备用金凭证 sX~45u \
P (469)physical inventory 实地盘存 syMm`/*/G-
P (470)planning 计划 z@`@I
P (471)planning horizon 计划时限
