N (428)number of days stock 存货周转天数 &UDbH* !4=
N (429)number of weeks stock 存货周转周数 =K@LEZZ'/<
O (430)objective classification 客体分类 (~@.9&cBD
O (431)obsolescence 陈旧 hn .(pI1
O (432)off balance sheet finance 资产负债表外筹资 Iq|h1ie
m+
O (433)offer for sale 标价出售 l(Y32]Z
O (434)operating budget 经营预算 [,bJKz )a
O (435)operating lease 经营租赁 a zZ|T{S
O (436)operating statement 营业报表 \m`IgP*
O (437)operation time 操作时间 4#t'1tzu#
O (438)operational control 经营控制 @Z0. } }Y
O (439)operational gearing 经营杠杆 dC <%D'L*
O (440)operating plans 经营计划 _Q:ot'(~0-
O (441)opportunity cost 机会成本 U["<f`z4\
O (442)order 定单 +@$VJM%^7b
O (443)ordinary shares 普通股 /A5=L<T6F
O (444)out-of-date cheque 过期支票 8y<mHJ[B
O (445)over capitalization 过分资本化 f*@
:,4@
O (446)overhead 制造费用 !,- 'wT<v
O (447)overhead absorption rate 制造费用分配率 Fpo}UQQbc
O (448)overhead cost 制造费用 v~RxtTu
O (449)overtrading 超过营业资金的经营 Ob%iZ.D|3<
P (450)paid cheque 已付支票 xb7!!PR
P (451)paid-up share capital 认定股本 M"mvP r 9
P (452)parent company 母公司 Zn1((J7
P (453)pareto distribution 帕累托分布 '+_-r'2
P (454)participating preference shares 参与优先股 qY&(O`?m&
P (455)partnership 合伙 *7*_QW%?A
P (456)payable ledger 应付款项账户 s"7FmJ\7rw
P (457)payback 回收期 )fXxkOd
P (458)payments and receipts account 收入和支出报表 .KYs5Qu
P (459)payments withheld 保留款额
TrZ!E`~
P (460)payroll 工资单 W)`>'X`
P (461)payroll analysis 工资分析 |yN yk7~
P (462)percentage profit on turnover 利润对营业额比率 j % M
Y6"
P (463)period cost 期间成本 `?:{a OI
P (464)perpetual inventory 永续盘存 ;E}&{w/My
P (465)personal account 记名账户 n2aUj(Zs=
P (466)PEPT 项目评审法 [3irr0D7
l
P (467)petty cash account 备用金账户 r<]^ .]3zj
P (468)petty cash voucher 备用金凭证
i Q3wi
P (469)physical inventory 实地盘存 9[t-W:3c7
P (470)planning 计划 /3+E-|4s
P (471)planning horizon 计划时限
