N (428)number of days stock 存货周转天数 8sjAr.iT.
N (429)number of weeks stock 存货周转周数 #8iRWm0*6
O (430)objective classification 客体分类 "_t2R &A
O (431)obsolescence 陈旧 u^T)4~(
O (432)off balance sheet finance 资产负债表外筹资 @T[}]e
O (433)offer for sale 标价出售 BC0SSR@e
O (434)operating budget 经营预算 Y ]&D;w
O (435)operating lease 经营租赁 oe`t ? (U
O (436)operating statement 营业报表 9gR@Q%b)
O (437)operation time 操作时间 H"lq!C`
O (438)operational control 经营控制 rKg~H=4x2
O (439)operational gearing 经营杠杆 $}RBK'cr}
O (440)operating plans 经营计划 p+#$S4V
O (441)opportunity cost 机会成本 89ivyv;]U
O (442)order 定单 NF+^
O (443)ordinary shares 普通股 !j[Oyr|
O (444)out-of-date cheque 过期支票 Hh`x>{,|S
O (445)over capitalization 过分资本化 s)X'PJ0&Bs
O (446)overhead 制造费用 0V6gNEAUg
O (447)overhead absorption rate 制造费用分配率 N9 @@n:JT
O (448)overhead cost 制造费用 9nF;$HB
O (449)overtrading 超过营业资金的经营 7\I,;swo
P (450)paid cheque 已付支票 TY}9;QL:
P (451)paid-up share capital 认定股本 +EG?8L,z
P (452)parent company 母公司 O2./?Ye
P (453)pareto distribution 帕累托分布 L5$r<t<
P (454)participating preference shares 参与优先股 Z9TmX
A@
P (455)partnership 合伙 pv)
;LjF
P (456)payable ledger 应付款项账户 5%M 'ewu
P (457)payback 回收期 d Bn/_
P (458)payments and receipts account 收入和支出报表 zMlW)NB'
P (459)payments withheld 保留款额 -DD2
P (460)payroll 工资单 r5yp
jT^
P (461)payroll analysis 工资分析 @%Y$@Qb{
P (462)percentage profit on turnover 利润对营业额比率 8U}BSM_<2
P (463)period cost 期间成本 _Bh-*e2k
P (464)perpetual inventory 永续盘存 ^y:!=nX
^
P (465)personal account 记名账户 Mg3>/!
P (466)PEPT 项目评审法 d$.t0-lC
P (467)petty cash account 备用金账户 ~nO]R
P (468)petty cash voucher 备用金凭证 &Luq}^u
P (469)physical inventory 实地盘存 #nG?}*#
P (470)planning 计划 TY,5]*86I&
P (471)planning horizon 计划时限