N (428)number of days stock 存货周转天数 5 '.j+{"
N (429)number of weeks stock 存货周转周数 ^-rb&kW@:
O (430)objective classification 客体分类 s}UPe )Vu
O (431)obsolescence 陈旧 RKRk,jRL
O (432)off balance sheet finance 资产负债表外筹资 E+csK*A7
O (433)offer for sale 标价出售 Gh|q[s*k
O (434)operating budget 经营预算 ~u7a5 0
O (435)operating lease 经营租赁 s!uewS.
O (436)operating statement 营业报表 1NA >W
O (437)operation time 操作时间 ?2QssfB
O (438)operational control 经营控制 =f?| f
O (439)operational gearing 经营杠杆 *S`&
X Pj
O (440)operating plans 经营计划 Bz]j&`
O (441)opportunity cost 机会成本 `nn;E% n
O (442)order 定单 -&%#R_RV
O (443)ordinary shares 普通股 @>&UoH}2
O (444)out-of-date cheque 过期支票 Ig*!0(v5$
O (445)over capitalization 过分资本化 Y[@ $1{YS
O (446)overhead 制造费用 H"].G^V\6
O (447)overhead absorption rate 制造费用分配率 8+Oyhd*|
O (448)overhead cost 制造费用 e*=N \$
O (449)overtrading 超过营业资金的经营 OV^)
N
P (450)paid cheque 已付支票 =l?5!f9
P (451)paid-up share capital 认定股本 } D{y
u+)
P (452)parent company 母公司 8.F]&D0p8
P (453)pareto distribution 帕累托分布 E*i <P
P (454)participating preference shares 参与优先股 ,accw}G
P (455)partnership 合伙 D'c, z[
P (456)payable ledger 应付款项账户 JM@MNS_||(
P (457)payback 回收期 Nq Ve{+1x
P (458)payments and receipts account 收入和支出报表 cea%M3
P (459)payments withheld 保留款额 gVEW*8
P (460)payroll 工资单 [$
vAjP
P (461)payroll analysis 工资分析 \k;*Ej~.
P (462)percentage profit on turnover 利润对营业额比率 Ks7DoXCvE
P (463)period cost 期间成本 K9 :I8E <
P (464)perpetual inventory 永续盘存 c"H*9u:
P (465)personal account 记名账户 P]bI" .A8
P (466)PEPT 项目评审法 #'_i6
P (467)petty cash account 备用金账户 ] |@RWzA
P (468)petty cash voucher 备用金凭证 "~> #
;x{
P (469)physical inventory 实地盘存 0_J<=T?\"s
P (470)planning 计划 Y x>=(B
P (471)planning horizon 计划时限
