N (428)number of days stock 存货周转天数 r`CsR0[
N (429)number of weeks stock 存货周转周数 h.h\)> DM@
O (430)objective classification 客体分类 ER$qL"H
U
O (431)obsolescence 陈旧 |"EQyV
O (432)off balance sheet finance 资产负债表外筹资 H(j983
O (433)offer for sale 标价出售 V> @+&q
O (434)operating budget 经营预算 eB *0})
O (435)operating lease 经营租赁 +(|
,Ke
O (436)operating statement 营业报表 (E?X@d iu
O (437)operation time 操作时间 PzD
ekyl
O (438)operational control 经营控制 io(Rb\#"
O (439)operational gearing 经营杠杆 iwnFCZVS
O (440)operating plans 经营计划 3It9|Y"6[
O (441)opportunity cost 机会成本 N(^
q%eHp
O (442)order 定单 s8 0$
O (443)ordinary shares 普通股
EAXbbcV
O (444)out-of-date cheque 过期支票 dJD8c 2G
O (445)over capitalization 过分资本化 x.~A vJ
O (446)overhead 制造费用 S U$U
O (447)overhead absorption rate 制造费用分配率 dBMr%6tz
O (448)overhead cost 制造费用 N1i%b,:3
O (449)overtrading 超过营业资金的经营 EG [Rda
P (450)paid cheque 已付支票 I X) \z
P (451)paid-up share capital 认定股本 KI{B<S3*Z
P (452)parent company 母公司 :NPnw X8w
P (453)pareto distribution 帕累托分布 hUGP3ExC*
P (454)participating preference shares 参与优先股 f&
>[$zh
P (455)partnership 合伙 #Z]l 4d3{T
P (456)payable ledger 应付款项账户 1x~dsM;q
P (457)payback 回收期 _B5v&# h(.
P (458)payments and receipts account 收入和支出报表 0'0 GAh2
P (459)payments withheld 保留款额 o\;cXu h
P (460)payroll 工资单 9s'[p'[Z
P (461)payroll analysis 工资分析 {:0TiOP5x
P (462)percentage profit on turnover 利润对营业额比率
+Q+>{HK
P (463)period cost 期间成本 E1-B B
P (464)perpetual inventory 永续盘存 0B?t:XU ,
P (465)personal account 记名账户 i j+)U`
P (466)PEPT 项目评审法 YZ0Jei8+-
P (467)petty cash account 备用金账户 of k@.TmO
P (468)petty cash voucher 备用金凭证 % ^ CoWbU
P (469)physical inventory 实地盘存 XIJW$CY
P (470)planning 计划 U^.kp# x#
P (471)planning horizon 计划时限
