N (428)number of days stock 存货周转天数 pYh\l.@qf
N (429)number of weeks stock 存货周转周数 *BKIA
O (430)objective classification 客体分类 nw0Tg= P
O (431)obsolescence 陈旧 O@a7MzJ
O (432)off balance sheet finance 资产负债表外筹资 f1|&umJ$
O (433)offer for sale 标价出售 Mp06A.j[
O (434)operating budget 经营预算 ]v l?J
O (435)operating lease 经营租赁 |eqp3@Y1E
O (436)operating statement 营业报表 8aTo
TA7JA
O (437)operation time 操作时间 rC6@
]
O (438)operational control 经营控制 I "HEXsSe
O (439)operational gearing 经营杠杆 (};/,t1#$
O (440)operating plans 经营计划 VBz
G`&NG
O (441)opportunity cost 机会成本 P?J\pJ1|7
O (442)order 定单 Esf\Bo"
O (443)ordinary shares 普通股 tk+4noA
O (444)out-of-date cheque 过期支票 H__'K/nH+
O (445)over capitalization 过分资本化 JG@Zb}b
O (446)overhead 制造费用 4jW <*jM
O (447)overhead absorption rate 制造费用分配率
pzb`M'Z?C
O (448)overhead cost 制造费用 *RFBLCt
O (449)overtrading 超过营业资金的经营 T>w;M?`9K
P (450)paid cheque 已付支票 {
T?1v*.[
P (451)paid-up share capital 认定股本 0F 6~S
P (452)parent company 母公司 @4$la'XSx
P (453)pareto distribution 帕累托分布 XO}SPf-
P (454)participating preference shares 参与优先股 Ehq
[4}
P (455)partnership 合伙 |d=GAW
v
P (456)payable ledger 应付款项账户 eg"A?S
P (457)payback 回收期 Y^eF(
P (458)payments and receipts account 收入和支出报表 p
MR4]G
P (459)payments withheld 保留款额 $`<-;kI
P (460)payroll 工资单 ~-'-<-
P (461)payroll analysis 工资分析 9>;CvR
P (462)percentage profit on turnover 利润对营业额比率
czH# ~
P (463)period cost 期间成本 XV1XzG# C
P (464)perpetual inventory 永续盘存 'ql<R0g
P (465)personal account 记名账户 cyB2=,
P (466)PEPT 项目评审法 WQMoAPfqL
P (467)petty cash account 备用金账户 fYlqaO4[
P (468)petty cash voucher 备用金凭证 AsR}qqG
P (469)physical inventory 实地盘存 GjbOc
P (470)planning 计划 u24XuSe$
P (471)planning horizon 计划时限