N (428)number of days stock 存货周转天数 `iG,H [t+j
N (429)number of weeks stock 存货周转周数 O/Y)&VG7
O (430)objective classification 客体分类 yX/";Oe
O (431)obsolescence 陈旧 OEgI_= B
O (432)off balance sheet finance 资产负债表外筹资 udqS'g&
O (433)offer for sale 标价出售 VHUW]8We
O (434)operating budget 经营预算 SA v<&
O (435)operating lease 经营租赁 +Ezgn/bS&
O (436)operating statement 营业报表 4&^9Wklj
O (437)operation time 操作时间 qv{o |g
QB
O (438)operational control 经营控制 S 01wwZ
O (439)operational gearing 经营杠杆 c 'fSu;1
O (440)operating plans 经营计划 h5zVGr
O (441)opportunity cost 机会成本 TCVl8)j
O (442)order 定单 WOytxE
O (443)ordinary shares 普通股 f|7u_f
O (444)out-of-date cheque 过期支票 )9nE lb2
O (445)over capitalization 过分资本化 >`T5]_a
O (446)overhead 制造费用 b`mj_b
O (447)overhead absorption rate 制造费用分配率 hZ\+FOx;
O (448)overhead cost 制造费用 '_0]vupvY
O (449)overtrading 超过营业资金的经营 wo^Sy41bF
P (450)paid cheque 已付支票 s4= "kT]
P (451)paid-up share capital 认定股本 Uu p(6`7
P (452)parent company 母公司 &Vk; VM`5
P (453)pareto distribution 帕累托分布 Y}R}-+bD/
P (454)participating preference shares 参与优先股 Wa"(m*hW
P (455)partnership 合伙 ZXb0Y2AVx
P (456)payable ledger 应付款项账户 q 2? X"!
P (457)payback 回收期 g=)J ~1&p
P (458)payments and receipts account 收入和支出报表 !$qKb_#nC
P (459)payments withheld 保留款额 w Fn[9_`*
P (460)payroll 工资单 'W. V r 4
P (461)payroll analysis 工资分析 L) : qu
P (462)percentage profit on turnover 利润对营业额比率 j8 ,n7!G
P (463)period cost 期间成本 <I*x0BM=
P (464)perpetual inventory 永续盘存 ?:rx1}:F
P (465)personal account 记名账户 BNGe
exs@
P (466)PEPT 项目评审法 <&!]K?Q9i
P (467)petty cash account 备用金账户 ,K9f_bv
P (468)petty cash voucher 备用金凭证 ,t$,idcT+
P (469)physical inventory 实地盘存 JN3cg
P (470)planning 计划 5"Kx9n|
P (471)planning horizon 计划时限
