N (428)number of days stock 存货周转天数 H @3+K$|v
N (429)number of weeks stock 存货周转周数 y-@!, @e
O (430)objective classification 客体分类 lt$7 97
O (431)obsolescence 陈旧 ft*0?2N~
O (432)off balance sheet finance 资产负债表外筹资 / ~^I]D
O (433)offer for sale 标价出售 >4VU
O (434)operating budget 经营预算 XVLuhw i
O (435)operating lease 经营租赁 (gf\VYM-7
O (436)operating statement 营业报表 Pz)QOrrG~
O (437)operation time 操作时间 ."^dJ |fN
O (438)operational control 经营控制 .;F+ QP0
O (439)operational gearing 经营杠杆 x2B"%3th0
O (440)operating plans 经营计划 :aqh8b
v
O (441)opportunity cost 机会成本 w2,T.3DT
O (442)order 定单 c@^:tB
O (443)ordinary shares 普通股 %<"11;0tp
O (444)out-of-date cheque 过期支票 6^aYW#O<Ua
O (445)over capitalization 过分资本化 g@y"
B6X
O (446)overhead 制造费用 xh6x
B|Z
O (447)overhead absorption rate 制造费用分配率 B5cyX*! ?
O (448)overhead cost 制造费用 b c4x"]!
O (449)overtrading 超过营业资金的经营 u7C{>
P (450)paid cheque 已付支票 ygW@[^g
P (451)paid-up share capital 认定股本 ?|8Tgs@+
P (452)parent company 母公司 0;H6b=
P (453)pareto distribution 帕累托分布 )f!dG(\&#
P (454)participating preference shares 参与优先股 F^NR qE
P (455)partnership 合伙 ^sOm7S {
P (456)payable ledger 应付款项账户 CU;
nrd "
P (457)payback 回收期 7 , 13g)
P (458)payments and receipts account 收入和支出报表 Vtg/,1KQ
P (459)payments withheld 保留款额 cMWO_$
P (460)payroll 工资单 sKuTG93sr@
P (461)payroll analysis 工资分析 &+j^{a
P (462)percentage profit on turnover 利润对营业额比率 L@4zuzmlb
P (463)period cost 期间成本 p<zXuocQ
P (464)perpetual inventory 永续盘存 0;h1LI)
P (465)personal account 记名账户 ^0|NmMJ]
P (466)PEPT 项目评审法 pu:D/2R2;k
P (467)petty cash account 备用金账户 xI:
'Hk1
P (468)petty cash voucher 备用金凭证 r^E]GDz
P (469)physical inventory 实地盘存 &o/4hnHYt
P (470)planning 计划 M96( Rg
P (471)planning horizon 计划时限
