N (428)number of days stock 存货周转天数 sYiegX`1 c
N (429)number of weeks stock 存货周转周数 C 6ZM#}I$l
O (430)objective classification 客体分类 ea=@r
Ng
O (431)obsolescence 陈旧 +T+f``RcK
O (432)off balance sheet finance 资产负债表外筹资 AM1 J ^Dp
O (433)offer for sale 标价出售 ^vL Hs=<
O (434)operating budget 经营预算 /);c l;"
O (435)operating lease 经营租赁
B5 IS-d
O (436)operating statement 营业报表 /<9VKMR_k
O (437)operation time 操作时间 ~C{d2i
O (438)operational control 经营控制 >0=` 3X|Y7
O (439)operational gearing 经营杠杆 ddmTMfH
O (440)operating plans 经营计划 Y{B|*[xM
O (441)opportunity cost 机会成本 =K =FzV'_~
O (442)order 定单 jmmm0,#D
O (443)ordinary shares 普通股 Rgw\qOb
O (444)out-of-date cheque 过期支票 3205gI,
O (445)over capitalization 过分资本化 (!& cfabL
O (446)overhead 制造费用 7 Kn
Z
O (447)overhead absorption rate 制造费用分配率 G \?fWqx
O (448)overhead cost 制造费用 ec[S?-
O (449)overtrading 超过营业资金的经营 r+217f S>
P (450)paid cheque 已付支票 cXFNX<
P (451)paid-up share capital 认定股本 <YP>c
P (452)parent company 母公司 PCH&eTKN
P (453)pareto distribution 帕累托分布 u{,e8. Z
P (454)participating preference shares 参与优先股
j8$ *$|
P (455)partnership 合伙 S
" R]i
P (456)payable ledger 应付款项账户 <- Q=h?D
P (457)payback 回收期 !krbGpTVH
P (458)payments and receipts account 收入和支出报表 ` =RJ8u
P (459)payments withheld 保留款额 H2l /9+
P (460)payroll 工资单 L"&j(|{
P (461)payroll analysis 工资分析 {O*WLZ { 0
P (462)percentage profit on turnover 利润对营业额比率 TggM/ @k
P (463)period cost 期间成本 _{) e\n
P (464)perpetual inventory 永续盘存 }+h/2D
P (465)personal account 记名账户 ~&4Hc%*IB
P (466)PEPT 项目评审法 k)UF.=$d
P (467)petty cash account 备用金账户 B\wH`5/KW
P (468)petty cash voucher 备用金凭证 BK]bSj
P (469)physical inventory 实地盘存 H-~V:OCB~
P (470)planning 计划 K4YpE}
]u
P (471)planning horizon 计划时限
