N (428)number of days stock 存货周转天数 pLo;#e8'f
N (429)number of weeks stock 存货周转周数 SZE `J:w
O (430)objective classification 客体分类 7YD\ !2b
O (431)obsolescence 陈旧 fv/v|
O (432)off balance sheet finance 资产负债表外筹资 n4R]+&*
O (433)offer for sale 标价出售 V^WQ6G1
O (434)operating budget 经营预算 ,i;9[4QMX
O (435)operating lease 经营租赁 R/rcXX7%
O (436)operating statement 营业报表 'Ye]eL,I\
O (437)operation time 操作时间 wRj~Qv~E
O (438)operational control 经营控制 lXw;|dGF
O (439)operational gearing 经营杠杆 8nf
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O (440)operating plans 经营计划 /t5g"n3
O (441)opportunity cost 机会成本 w&9F>`VET
O (442)order 定单 *.,8,e8Vq
O (443)ordinary shares 普通股 IY~
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O (444)out-of-date cheque 过期支票 "V:XhBG?
O (445)over capitalization 过分资本化 uzO{{S-
O (446)overhead 制造费用 n }
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O (447)overhead absorption rate 制造费用分配率 Bd QQ9$@5
O (448)overhead cost 制造费用 eA10xpM0
O (449)overtrading 超过营业资金的经营 P2 |}*h5(
P (450)paid cheque 已付支票 (w}r
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P (451)paid-up share capital 认定股本 O/nqNQ?<
P (452)parent company 母公司 ,A^L=+
P (453)pareto distribution 帕累托分布 _3I3AG0e
P (454)participating preference shares 参与优先股 /LSq%~UF
P (455)partnership 合伙 XCV0.u|
P (456)payable ledger 应付款项账户 L#[HnsLp_
P (457)payback 回收期 c.\:peDk
P (458)payments and receipts account 收入和支出报表 P mC8
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P (459)payments withheld 保留款额 Q.<giBh
P (460)payroll 工资单 @ljZw(
P (461)payroll analysis 工资分析 D`8E-Bq
P (462)percentage profit on turnover 利润对营业额比率 -5o?#%
P (463)period cost 期间成本 ]y$)%J^T
P (464)perpetual inventory 永续盘存 +$'e4EwqV
P (465)personal account 记名账户 l(.7t'
P (466)PEPT 项目评审法 z=u~]:.1O
P (467)petty cash account 备用金账户 vsjM3=
P (468)petty cash voucher 备用金凭证 _AVy:~/
P (469)physical inventory 实地盘存 Yo>%s4_,
P (470)planning 计划 VN?<[#ij
P (471)planning horizon 计划时限