N (428)number of days stock 存货周转天数 N-G1h?e4
N (429)number of weeks stock 存货周转周数 umjt]Gu[
O (430)objective classification 客体分类 @Xt*Snd
O (431)obsolescence 陈旧 f86XkECZ;`
O (432)off balance sheet finance 资产负债表外筹资 qraSRK5
O (433)offer for sale 标价出售 N4v~;;@(
O (434)operating budget 经营预算 (l\1n;s*B
O (435)operating lease 经营租赁
9Vg?{v!yn
O (436)operating statement 营业报表 (ceNO4"cZ
O (437)operation time 操作时间 BL0 {HV!
O (438)operational control 经营控制 *w|:~g
O (439)operational gearing 经营杠杆 d(\%Os
O (440)operating plans 经营计划 h{CL{>d
O (441)opportunity cost 机会成本 +[M6X}
TQ
O (442)order 定单 52%2R]G!
O (443)ordinary shares 普通股 P@Hs`=
O (444)out-of-date cheque 过期支票 )F}F_Y
O (445)over capitalization 过分资本化 {&cJDqz5=
O (446)overhead 制造费用 B-xGX$<z
O (447)overhead absorption rate 制造费用分配率 .k#
U]M
O (448)overhead cost 制造费用 qU+t/C.
O (449)overtrading 超过营业资金的经营 SON-Z"v
P (450)paid cheque 已付支票 1ct;A_48
P (451)paid-up share capital 认定股本 (jnQ
-
P (452)parent company 母公司 I5`4Al
P (453)pareto distribution 帕累托分布 0pK=o"^?@
P (454)participating preference shares 参与优先股 G/k2Pe{SL
P (455)partnership 合伙 w{Ivmdto
P (456)payable ledger 应付款项账户 xqeyD* s
P (457)payback 回收期 \9cbI3rGz
P (458)payments and receipts account 收入和支出报表 :G [|CPm-
P (459)payments withheld 保留款额 'KP@W9j
P (460)payroll 工资单 .7Dtm<K#
P (461)payroll analysis 工资分析 "7
4-4
P (462)percentage profit on turnover 利润对营业额比率 xu>9(,l
P (463)period cost 期间成本 9Z|jxy
P (464)perpetual inventory 永续盘存 v:f}XK<
P (465)personal account 记名账户 oL!EYbFD'Z
P (466)PEPT 项目评审法 ,-$LmECg
P (467)petty cash account 备用金账户 ?~l6K(*2
P (468)petty cash voucher 备用金凭证 "~#3&3HVS
P (469)physical inventory 实地盘存 ,KF'TsFf
P (470)planning 计划 %D UH@j
P (471)planning horizon 计划时限