N (428)number of days stock 存货周转天数 ]);%wy{Ho
N (429)number of weeks stock 存货周转周数 c*L0@Ak%
O (430)objective classification 客体分类 $
+Z)
O (431)obsolescence 陈旧 GycSwQ
,
O (432)off balance sheet finance 资产负债表外筹资 ~nh:s|l6%M
O (433)offer for sale 标价出售 <FcG
oGK
O (434)operating budget 经营预算 '+?"iVVo
O (435)operating lease 经营租赁 LIvFx|
O (436)operating statement 营业报表 10q
'Z}34
O (437)operation time 操作时间 ?"i}^B`*
O (438)operational control 经营控制 Rld!,t
O (439)operational gearing 经营杠杆 p8h9Ng*&`
O (440)operating plans 经营计划 pEIRh1
O (441)opportunity cost 机会成本 odjT:Vr
O (442)order 定单 117EZg]O
O (443)ordinary shares 普通股 4,CXJ2
O (444)out-of-date cheque 过期支票 I+[>I=ewa
O (445)over capitalization 过分资本化 6/r)y+H
O (446)overhead 制造费用 %t" CX5n
O (447)overhead absorption rate 制造费用分配率 V@cM |(
O (448)overhead cost 制造费用 iw8yb;|z;A
O (449)overtrading 超过营业资金的经营 N343qU
P (450)paid cheque 已付支票 3L_\`Ia9
P (451)paid-up share capital 认定股本 kt["m.
P (452)parent company 母公司 ->g*</
P (453)pareto distribution 帕累托分布 X.f>'0i
P (454)participating preference shares 参与优先股 /
zB0J?
P (455)partnership 合伙 DRp~jW(\y
P (456)payable ledger 应付款项账户 LYz.Ci}
P (457)payback 回收期 C/vIEYG4
P (458)payments and receipts account 收入和支出报表 G IT>L
P (459)payments withheld 保留款额 T_@K&<
P (460)payroll 工资单 ]|zp0d=&o
P (461)payroll analysis 工资分析 V )x$|!(
P (462)percentage profit on turnover 利润对营业额比率 <SgM@0m
P (463)period cost 期间成本 @|63K)Xy
P (464)perpetual inventory 永续盘存 k@f g(}6
P (465)personal account 记名账户 mpuq 9)6
P (466)PEPT 项目评审法 >0ph9$
P (467)petty cash account 备用金账户 ||hb~%JK6
P (468)petty cash voucher 备用金凭证 /H(?
2IHC
P (469)physical inventory 实地盘存 jV>raCK_
P (470)planning 计划 uW@oyZUj
P (471)planning horizon 计划时限