N (428)number of days stock 存货周转天数 n*G[ZW*Uc
N (429)number of weeks stock 存货周转周数 QLYb>8?"C
O (430)objective classification 客体分类 ;hi
+.ng_
O (431)obsolescence 陈旧 hc}d S$=C
O (432)off balance sheet finance 资产负债表外筹资 6k"'3AKaR
O (433)offer for sale 标价出售 d?(#NP# ;
O (434)operating budget 经营预算 Q6Z%T.1
O (435)operating lease 经营租赁
* r Y6
O (436)operating statement 营业报表 ^'Wkb7L
O (437)operation time 操作时间 4Y5Q>2D}
O (438)operational control 经营控制 K2,oP )0.Y
O (439)operational gearing 经营杠杆 u1a5Vtel
O (440)operating plans 经营计划 m`! C|?hu
O (441)opportunity cost 机会成本 _V6jn~N
O (442)order 定单 6 ]^;
s1!
O (443)ordinary shares 普通股 ri&B% AAc
O (444)out-of-date cheque 过期支票 1UX"iO x(
O (445)over capitalization 过分资本化 y#8|
@?
O (446)overhead 制造费用 WmTSxneo
O (447)overhead absorption rate 制造费用分配率 yC ZV:R;
O (448)overhead cost 制造费用 $lmbeW[0
O (449)overtrading 超过营业资金的经营 ;u!qu$O
P (450)paid cheque 已付支票 !0:u M)_k
P (451)paid-up share capital 认定股本 |i'V\"
hW
P (452)parent company 母公司 U.<';fKnT
P (453)pareto distribution 帕累托分布 v#
ab2
P (454)participating preference shares 参与优先股 WbC| 2!
P (455)partnership 合伙 v;" [1w}
P (456)payable ledger 应付款项账户 .|XIF
P (457)payback 回收期 Reca5r1O
P (458)payments and receipts account 收入和支出报表 +h^>?U,
P (459)payments withheld 保留款额 #y13(u,dN
P (460)payroll 工资单 yS0YWqv]6@
P (461)payroll analysis 工资分析 (yWU9q)5
P (462)percentage profit on turnover 利润对营业额比率 M7{w7}B0@
P (463)period cost 期间成本 P]:r'^Yn
P (464)perpetual inventory 永续盘存 4VINu 9\V
P (465)personal account 记名账户 @.ebQR-:H
P (466)PEPT 项目评审法 e`ti*1]q
P (467)petty cash account 备用金账户 r=6-kC!T9
P (468)petty cash voucher 备用金凭证 h}fz`ti U
P (469)physical inventory 实地盘存 \G }EI|Wo
P (470)planning 计划 6}" P m
P (471)planning horizon 计划时限
