N (428)number of days stock 存货周转天数 =&NOHT>
N (429)number of weeks stock 存货周转周数 /(6zsq'v|
O (430)objective classification 客体分类 !;}2F-
O (431)obsolescence 陈旧 J1 tDO?
O (432)off balance sheet finance 资产负债表外筹资 {/UhUG
O (433)offer for sale 标价出售 a?<?5
O (434)operating budget 经营预算 5j[#'3TSU
O (435)operating lease 经营租赁 1Kc^m\
O (436)operating statement 营业报表 LcUlc)YH5
O (437)operation time 操作时间 ~Yl$I,
O (438)operational control 经营控制 C6k4g75U2
O (439)operational gearing 经营杠杆 L{PH0Jf
O (440)operating plans 经营计划 D9,!
%7i
O (441)opportunity cost 机会成本 Zq?_dIX
%
O (442)order 定单 Wvr+y!F
O (443)ordinary shares 普通股 Xem| o&
O (444)out-of-date cheque 过期支票 %-^}45](q
O (445)over capitalization 过分资本化 STT2o=
O (446)overhead 制造费用 Zc\S$+PM
O (447)overhead absorption rate 制造费用分配率 rF8
hr
O (448)overhead cost 制造费用 |zMqJ.qu
O (449)overtrading 超过营业资金的经营 [@.B4
p
P (450)paid cheque 已付支票 @ M[Q$:
P (451)paid-up share capital 认定股本 ER<eX4oU
P (452)parent company 母公司 5#u.pu
P (453)pareto distribution 帕累托分布 xii$e
P (454)participating preference shares 参与优先股 v>I<|
P (455)partnership 合伙 9.8,q
P (456)payable ledger 应付款项账户 &:auB:b
P (457)payback 回收期 (v;A'BjN
P (458)payments and receipts account 收入和支出报表 @&:VKpu\
P (459)payments withheld 保留款额 zz3 r<?#5
P (460)payroll 工资单 hZF(/4Z2
P (461)payroll analysis 工资分析 s`Vf+l0
P (462)percentage profit on turnover 利润对营业额比率 SKxe3
P (463)period cost 期间成本 h]}`@M"
P (464)perpetual inventory 永续盘存 q!2<=:f
P (465)personal account 记名账户 q%.bnF/Yd
P (466)PEPT 项目评审法 W?PWJkIw
P (467)petty cash account 备用金账户 Ki 3_N*z
P (468)petty cash voucher 备用金凭证 ~
^7
P (469)physical inventory 实地盘存 sX~45u \
P (470)planning 计划 9Z9l:}bO
P (471)planning horizon 计划时限