N (428)number of days stock 存货周转天数 `Gl@?9,i
N (429)number of weeks stock 存货周转周数 =[O;/~J%:
O (430)objective classification 客体分类 QR!8 n
O (431)obsolescence 陈旧 $K)9(DD
O (432)off balance sheet finance 资产负债表外筹资 a0Y/,S* K
O (433)offer for sale 标价出售 a @&^t( 1
O (434)operating budget 经营预算 3pSkk
O (435)operating lease 经营租赁 e1e2Wk
O (436)operating statement 营业报表 l \= M'D
O (437)operation time 操作时间 M < 3P
O (438)operational control 经营控制 k fF.Ctr1a
O (439)operational gearing 经营杠杆 *"N756Cj
O (440)operating plans 经营计划 EwSE;R -
O (441)opportunity cost 机会成本 . Dw^'p>
O (442)order 定单 O
-a`A.
O (443)ordinary shares 普通股 8^3Z]=(Q
O (444)out-of-date cheque 过期支票 G) A5;u\P9
O (445)over capitalization 过分资本化 zwA kXj
O (446)overhead 制造费用 R3]Ra&h6N)
O (447)overhead absorption rate 制造费用分配率 qD q
gU
O (448)overhead cost 制造费用 < r*A(}Y
O (449)overtrading 超过营业资金的经营 r5!I|E
P (450)paid cheque 已付支票 |w(@a:2 kw
P (451)paid-up share capital 认定股本 :Mss"L820
P (452)parent company 母公司 D`=hP( y^
P (453)pareto distribution 帕累托分布 U>^u!1X
P (454)participating preference shares 参与优先股 UR~9*`Z ,
P (455)partnership 合伙 < PoRnx
P (456)payable ledger 应付款项账户 *KP
60T
P (457)payback 回收期 . bh>_ W_h
P (458)payments and receipts account 收入和支出报表 '1{#I/P;
P (459)payments withheld 保留款额 pn 6 e{
P (460)payroll 工资单 \-mz[ <ep
P (461)payroll analysis 工资分析 a7#J af
P (462)percentage profit on turnover 利润对营业额比率 `[JX}<~i
P (463)period cost 期间成本 6 6"-Xf~u
P (464)perpetual inventory 永续盘存 ;J3az`
P (465)personal account 记名账户 1uTbN
P (466)PEPT 项目评审法 s a%2,e'
P (467)petty cash account 备用金账户 i%7b)t[y
P (468)petty cash voucher 备用金凭证 z.f~wAT@<
P (469)physical inventory 实地盘存 xF *C0B;QL
P (470)planning 计划 $x&\9CRM
P (471)planning horizon 计划时限
