N (428)number of days stock 存货周转天数 Fh/sD?
N (429)number of weeks stock 存货周转周数 69`*u<{PC
O (430)objective classification 客体分类 yJ;Qe_up
O (431)obsolescence 陈旧 &=XK:+
O (432)off balance sheet finance 资产负债表外筹资 IR8yE`(h
O (433)offer for sale 标价出售 I+31:#d
O (434)operating budget 经营预算 ncTMcu
O (435)operating lease 经营租赁 ZZi|0dG4;
O (436)operating statement 营业报表 )JJF}m
=
O (437)operation time 操作时间 4um^7Ns)7
O (438)operational control 经营控制 }F|B'[wn
O (439)operational gearing 经营杠杆 whm|"}x)u
O (440)operating plans 经营计划 N|3#pHm@
O (441)opportunity cost 机会成本 ^x_$%8
O (442)order 定单 U*,\UF
O (443)ordinary shares 普通股 cwzgIm+
O (444)out-of-date cheque 过期支票 h\Q@zR*0a
O (445)over capitalization 过分资本化 jmcys
_N3
O (446)overhead 制造费用 ^;tB,7:*V
O (447)overhead absorption rate 制造费用分配率 Sh?eb
O (448)overhead cost 制造费用 /_YTOSZjm
O (449)overtrading 超过营业资金的经营 zg$ag4%Qgg
P (450)paid cheque 已付支票 ~Yc!~Rz
P (451)paid-up share capital 认定股本 N(2M
w:}
P (452)parent company 母公司 +cKOIMu9
P (453)pareto distribution 帕累托分布 >(.Y%$9"E
P (454)participating preference shares 参与优先股 9ExI,
P (455)partnership 合伙 ?[P>2oz
P (456)payable ledger 应付款项账户 Kr;=4xg=
P (457)payback 回收期 MSRk|0Mcr
P (458)payments and receipts account 收入和支出报表 [HL>Lp&A?
P (459)payments withheld 保留款额 b*/Mco 9O
P (460)payroll 工资单 ,eWLi
g
P (461)payroll analysis 工资分析 Zo
}^"u
P (462)percentage profit on turnover 利润对营业额比率 ayQeT
P (463)period cost 期间成本 7_jlNr7uk
P (464)perpetual inventory 永续盘存 upX@8WxR
P (465)personal account 记名账户 ;8^(Z
P (466)PEPT 项目评审法 nF<xJs
P (467)petty cash account 备用金账户 D wr 9}Z-]
P (468)petty cash voucher 备用金凭证 3s67)n
P (469)physical inventory 实地盘存 L
u'<4 R
P (470)planning 计划 ?%Ww3cU+J
P (471)planning horizon 计划时限