N (428)number of days stock 存货周转天数 +$VDV4l
N (429)number of weeks stock 存货周转周数 V6_":L"!
O (430)objective classification 客体分类 I9aiAD0s
O (431)obsolescence 陈旧 sKKc_H3YSH
O (432)off balance sheet finance 资产负债表外筹资 2_3os
P\Z
O (433)offer for sale 标价出售 tq~f9EvC
O (434)operating budget 经营预算 F@Wi[K
O (435)operating lease 经营租赁 M[O22wFs
O (436)operating statement 营业报表 g{sp<w0
O (437)operation time 操作时间 2^Im~p~ByE
O (438)operational control 经营控制 [4YRyx&:++
O (439)operational gearing 经营杠杆 ,?qJAV~>
O (440)operating plans 经营计划 9ei'oZ
O (441)opportunity cost 机会成本 h`O$L_Z
O (442)order 定单 )=#Js<&3:
O (443)ordinary shares 普通股 a=y%+E'a'
O (444)out-of-date cheque 过期支票 jr.{M
O (445)over capitalization 过分资本化 ZBx,'ph}4
O (446)overhead 制造费用
e:4,rfF1
O (447)overhead absorption rate 制造费用分配率 R=,
pv'
O (448)overhead cost 制造费用 >d"\
O (449)overtrading 超过营业资金的经营 "SQyy
P (450)paid cheque 已付支票 R)$]r>YZF
P (451)paid-up share capital 认定股本 \r{wNqyv
P (452)parent company 母公司 :(/1,]bF
P (453)pareto distribution 帕累托分布 e];IQ
|
P (454)participating preference shares 参与优先股 e&8Meiv+d
P (455)partnership 合伙 L8'4d'N+>
P (456)payable ledger 应付款项账户 [N%InsA9k
P (457)payback 回收期 l*w'
O
P (458)payments and receipts account 收入和支出报表 sm G?y~
P (459)payments withheld 保留款额 "5FP$oR
P (460)payroll 工资单 Iix:Y}
P (461)payroll analysis 工资分析 =HIKn6C<
P (462)percentage profit on turnover 利润对营业额比率 ;O~FiA~`c
P (463)period cost 期间成本 :@E^oNKa0
P (464)perpetual inventory 永续盘存 HfP<hQmN'
P (465)personal account 记名账户 EW4a@
P (466)PEPT 项目评审法 jpR]V86G
P (467)petty cash account 备用金账户 CK4#ZOiaa
P (468)petty cash voucher 备用金凭证 XH*(zTd(?
P (469)physical inventory 实地盘存 P Gxv4(%
P (470)planning 计划 QZ7W:%r(4
P (471)planning horizon 计划时限