N (428)number of days stock 存货周转天数 ,XW6W&vR;
N (429)number of weeks stock 存货周转周数 :XMw="u=
O (430)objective classification 客体分类 ,sk;|OA
I
O (431)obsolescence 陈旧 EvMhNq~y5
O (432)off balance sheet finance 资产负债表外筹资 q
phN
O (433)offer for sale 标价出售 6-#f1D 6
O (434)operating budget 经营预算 A>$VkGo
O (435)operating lease 经营租赁 Ou;
]>FJ
O (436)operating statement 营业报表 J!
>HT'M
O (437)operation time 操作时间 ^\cB&<h
O (438)operational control 经营控制 JBa=R^k
O (439)operational gearing 经营杠杆 M"K$81
O (440)operating plans 经营计划 LS?hb)7
O (441)opportunity cost 机会成本 "JSg/optc
O (442)order 定单 }Xs=x6Mj
O (443)ordinary shares 普通股 kF~}htv.=
O (444)out-of-date cheque 过期支票 T IPb ]
O (445)over capitalization 过分资本化 :>'^l?b'WX
O (446)overhead 制造费用 9c806>]U^
O (447)overhead absorption rate 制造费用分配率 Zb7KHKO{
O (448)overhead cost 制造费用 zp4Jd"XBX
O (449)overtrading 超过营业资金的经营 A5Yfm.Jy
P (450)paid cheque 已付支票 I?"cEp
P (451)paid-up share capital 认定股本 ]}F_nc2L
P (452)parent company 母公司 6Pl$DSu
P (453)pareto distribution 帕累托分布
T"t3e=xA
P (454)participating preference shares 参与优先股 K(Otgp+zb
P (455)partnership 合伙 au574tj
P (456)payable ledger 应付款项账户 d>NElug
P (457)payback 回收期 Y-n*K'
P (458)payments and receipts account 收入和支出报表 #:z.Br`
P (459)payments withheld 保留款额 E/LR(d_
P (460)payroll 工资单 ~LHG
P (461)payroll analysis 工资分析 f6^H
Q1SSt
P (462)percentage profit on turnover 利润对营业额比率 Gy
'l; 2
P (463)period cost 期间成本 gOO\` #
P (464)perpetual inventory 永续盘存 F%6al,8P
P (465)personal account 记名账户 9wC q
P (466)PEPT 项目评审法 1d|+7
P (467)petty cash account 备用金账户 6{}]QvR
P (468)petty cash voucher 备用金凭证 G*mk 19Z
P (469)physical inventory 实地盘存 yFshV\
P (470)planning 计划 Dx/?0F7V
P (471)planning horizon 计划时限