N (428)number of days stock 存货周转天数 4iqoR$3Fc
N (429)number of weeks stock 存货周转周数 [="
e
ziM{
O (430)objective classification 客体分类 gw
Oa$f%O
O (431)obsolescence 陈旧 dU6ou'pf
O (432)off balance sheet finance 资产负债表外筹资 xAqb\|$^
O (433)offer for sale 标价出售 E[2m&3&
O (434)operating budget 经营预算 Keuf9u
O (435)operating lease 经营租赁 p6]7&{>
O (436)operating statement 营业报表 Z8# (kmBdB
O (437)operation time 操作时间 88VZR&v
O (438)operational control 经营控制 ^"VJd[Hn
O (439)operational gearing 经营杠杆 ~8~aJ^[
O (440)operating plans 经营计划 j.C`U(n}`
O (441)opportunity cost 机会成本 _a5d?Q9Z
O (442)order 定单 T?:Rdo!:u
O (443)ordinary shares 普通股 O;z,qo X
O (444)out-of-date cheque 过期支票 I
CZ4A{I
O (445)over capitalization 过分资本化 f* !j[U/r_
O (446)overhead 制造费用 W}--p fG
O (447)overhead absorption rate 制造费用分配率 FemCLvu
O (448)overhead cost 制造费用 y-T| #
O (449)overtrading 超过营业资金的经营 ~c8?>oN(
P (450)paid cheque 已付支票 V `b2TS
P (451)paid-up share capital 认定股本 Qt iDTr
P (452)parent company 母公司 O}tZ - 'T
P (453)pareto distribution 帕累托分布 /mXBvY
P (454)participating preference shares 参与优先股 vqnw#U4`
P (455)partnership 合伙 Y&[1`:-~-
P (456)payable ledger 应付款项账户 9:fOYT$8
P (457)payback 回收期 d_AK`wR
P (458)payments and receipts account 收入和支出报表 tkVbo.[8K
P (459)payments withheld 保留款额 !(mjyr
P (460)payroll 工资单 7Ilm{@b=
P (461)payroll analysis 工资分析 8MK>)P o)
P (462)percentage profit on turnover 利润对营业额比率 %u`8minCt
P (463)period cost 期间成本 *YW/_
P (464)perpetual inventory 永续盘存 m$`RcwO
P (465)personal account 记名账户 )!Jc3%(B
P (466)PEPT 项目评审法 P::TO-C
P (467)petty cash account 备用金账户 ]Oh@,V8
P (468)petty cash voucher 备用金凭证 Scp7X7{N
P (469)physical inventory 实地盘存 =7-9[ {
P (470)planning 计划 mYxuA0/k
P (471)planning horizon 计划时限