N (428)number of days stock 存货周转天数 :$XlYJrjK
N (429)number of weeks stock 存货周转周数 x%dVD
O (430)objective classification 客体分类 |*8X80<
O (431)obsolescence 陈旧 U4iVI#f
O (432)off balance sheet finance 资产负债表外筹资 LF:~&
m
O (433)offer for sale 标价出售 P|;v >
O (434)operating budget 经营预算 Uw)B(;Hy?
O (435)operating lease 经营租赁 SK@lr
O (436)operating statement 营业报表 4jVd
O (437)operation time 操作时间 Nk$|nn9#'
O (438)operational control 经营控制 IFt aoK
O (439)operational gearing 经营杠杆 Q:ql~qew
O (440)operating plans 经营计划 W:8{}Iu<
O (441)opportunity cost 机会成本 YEB7X>p#
O (442)order 定单 \~C/
O (443)ordinary shares 普通股 i\K88B&24
O (444)out-of-date cheque 过期支票 F*4G@)
O (445)over capitalization 过分资本化 GN+,9
O (446)overhead 制造费用 A`I1G9s
O (447)overhead absorption rate 制造费用分配率 S}
&1_I
O (448)overhead cost 制造费用 K@"B^f0mU
O (449)overtrading 超过营业资金的经营 6>b#nFVJ
P (450)paid cheque 已付支票 7G Jhc
P (451)paid-up share capital 认定股本 ?uF3Q)rCk
P (452)parent company 母公司 |uJjO>8]|
P (453)pareto distribution 帕累托分布 (|tR>R.Wxg
P (454)participating preference shares 参与优先股 [a#*%H{OC
P (455)partnership 合伙 ,GtN6?
P (456)payable ledger 应付款项账户 &o`LT|*m
P (457)payback 回收期 J8&0l&~6
P (458)payments and receipts account 收入和支出报表 1b2xWzpG
P (459)payments withheld 保留款额 5E${
P (460)payroll 工资单 a{.-qp
P (461)payroll analysis 工资分析 :p$Q3
P (462)percentage profit on turnover 利润对营业额比率 4`?WdCW8
P (463)period cost 期间成本 w:~vfdJ
P (464)perpetual inventory 永续盘存 $WQm"WAKe
P (465)personal account 记名账户 !]8QOn7 =
P (466)PEPT 项目评审法 v\=k[oOu
P (467)petty cash account 备用金账户 :vE\r#hJ"
P (468)petty cash voucher 备用金凭证 8(!?y[
P (469)physical inventory 实地盘存 &i*e&{L7
P (470)planning 计划 b>& 3XDz
P (471)planning horizon 计划时限