N (428)number of days stock 存货周转天数 %qqX-SF0C
N (429)number of weeks stock 存货周转周数 %RS8zN
O (430)objective classification 客体分类 /I/gbmc)
O (431)obsolescence 陈旧 ~dc~<hK
O (432)off balance sheet finance 资产负债表外筹资 "MNI_C#{
O (433)offer for sale 标价出售 nkn4VA?"
O (434)operating budget 经营预算 ~SN
*
O (435)operating lease 经营租赁 oi:!YVc
O (436)operating statement 营业报表 qlgo#[i
O (437)operation time 操作时间 {N 2MskK
O (438)operational control 经营控制 :@8N${7`$A
O (439)operational gearing 经营杠杆 L&L K
go
O (440)operating plans 经营计划 hiQ #<
O (441)opportunity cost 机会成本 +1o4l i
O (442)order 定单 84eq T[I'
O (443)ordinary shares 普通股 + XP9=U*g
O (444)out-of-date cheque 过期支票 Mo~zq.
O (445)over capitalization 过分资本化 /l&$B
O (446)overhead 制造费用 sOUQ d-!"
O (447)overhead absorption rate 制造费用分配率 lr L:v~g
O (448)overhead cost 制造费用 $]t3pAI[H0
O (449)overtrading 超过营业资金的经营 vlS+UFH0
P (450)paid cheque 已付支票 (AI
4a+
P (451)paid-up share capital 认定股本 }lP'bu
P (452)parent company 母公司 M\rZ r3
P (453)pareto distribution 帕累托分布 o!-kwtw`l
P (454)participating preference shares 参与优先股 iVe"iH
P (455)partnership 合伙 6( 0ME$
P (456)payable ledger 应付款项账户 yT< ,0~F
9
P (457)payback 回收期 y8a rFG
P (458)payments and receipts account 收入和支出报表 J':x]_;
P (459)payments withheld 保留款额 p]E \!/
P (460)payroll 工资单 jC}2>_#m(
P (461)payroll analysis 工资分析 l}MVk%[
P (462)percentage profit on turnover 利润对营业额比率 o;5 ns
P (463)period cost 期间成本 ^ 9`O
^
P (464)perpetual inventory 永续盘存 r(6$.
zx
P (465)personal account 记名账户 ,\U c/w R
P (466)PEPT 项目评审法 `+0K~k|DC
P (467)petty cash account 备用金账户 ?)V?6"fFP
P (468)petty cash voucher 备用金凭证 NwbX]pDT
P (469)physical inventory 实地盘存 > t~2
P (470)planning 计划 `ZhS=ezgr
P (471)planning horizon 计划时限
