N (428)number of days stock 存货周转天数 8bt53ta
N (429)number of weeks stock 存货周转周数 qi&D+~Gv!
O (430)objective classification 客体分类 (8G$(MK
O (431)obsolescence 陈旧 t7bqk!6hM\
O (432)off balance sheet finance 资产负债表外筹资 ljVIE/iq
O (433)offer for sale 标价出售 W^k,Pmopy
O (434)operating budget 经营预算 L7}i
q0
O (435)operating lease 经营租赁 ]- :1se
O (436)operating statement 营业报表 ETO$9}x[
O (437)operation time 操作时间 ddoFaQ8
O (438)operational control 经营控制 g8l5.Mpx
O (439)operational gearing 经营杠杆 GD&htob(
O (440)operating plans 经营计划 ;%Q&hwj
O (441)opportunity cost 机会成本 f?^S bp
O (442)order 定单 Oc~aW3*A(
O (443)ordinary shares 普通股 oNIFx5*Z
O (444)out-of-date cheque 过期支票 %'0&ElQ
O (445)over capitalization 过分资本化 *T1~)z}j<
O (446)overhead 制造费用 W$' 0Dc
O (447)overhead absorption rate 制造费用分配率 B?3juyB`--
O (448)overhead cost 制造费用 I+"
lrU
O (449)overtrading 超过营业资金的经营 4H-j
. |e
P (450)paid cheque 已付支票 |1Hc&
P (451)paid-up share capital 认定股本 h55>{)(E
P (452)parent company 母公司 LG&5VxT=,<
P (453)pareto distribution 帕累托分布 #ib ^Kg
P (454)participating preference shares 参与优先股 aMJ;bQD
P (455)partnership 合伙 MM gx|"
P (456)payable ledger 应付款项账户 A=X-;N#
P (457)payback 回收期 ertBuU
P (458)payments and receipts account 收入和支出报表 bi$VAYn.^
P (459)payments withheld 保留款额 YE\K<T
jH
P (460)payroll 工资单 p411 `]Zf
P (461)payroll analysis 工资分析 7"cv|6y|
P (462)percentage profit on turnover 利润对营业额比率 1
i 3k
P (463)period cost 期间成本 q@ZlJ3%l,
P (464)perpetual inventory 永续盘存 PsbG| ~
P (465)personal account 记名账户 k ZxW"2
P (466)PEPT 项目评审法 ]Ik%#l.G_
P (467)petty cash account 备用金账户
"SR5w r
P (468)petty cash voucher 备用金凭证 mU@xc N
P (469)physical inventory 实地盘存 bX2"89{
P (470)planning 计划 {/|qjkT&W
P (471)planning horizon 计划时限
