N (428)number of days stock 存货周转天数 |%XcI3@*
N (429)number of weeks stock 存货周转周数 dJrUcZBr
O (430)objective classification 客体分类 rZB='(?
O (431)obsolescence 陈旧 r~QE}00@^
O (432)off balance sheet finance 资产负债表外筹资 1D[>oK\
O (433)offer for sale 标价出售 kQ&Q_FSO
O (434)operating budget 经营预算 /L(}VJg-
O (435)operating lease 经营租赁 Au)~"N~p?
O (436)operating statement 营业报表 vAop#V
O (437)operation time 操作时间 Jh%SenP_oP
O (438)operational control 经营控制 TT3GGHR
O (439)operational gearing 经营杠杆 QAo/d4
O (440)operating plans 经营计划 ppLL
X1S
O (441)opportunity cost 机会成本 |Axbx?
O (442)order 定单 x_-V{
k
O (443)ordinary shares 普通股 zHNBX
Rx
O (444)out-of-date cheque 过期支票 ,1CmB@
O (445)over capitalization 过分资本化 >tMI%r
O (446)overhead 制造费用 &F7_0iAP(
O (447)overhead absorption rate 制造费用分配率 jvR
(e"
O (448)overhead cost 制造费用 iC! 6g|]X
O (449)overtrading 超过营业资金的经营 m&q0 _nay
P (450)paid cheque 已付支票 %52x:qGa
P (451)paid-up share capital 认定股本 jd5kkX8=
P (452)parent company 母公司 .X.6<@$
P (453)pareto distribution 帕累托分布 {gu3KV
P (454)participating preference shares 参与优先股 16@<G
P (455)partnership 合伙 sEfT#$ a^8
P (456)payable ledger 应付款项账户 T?Z&\g0yp
P (457)payback 回收期 Ke:EL;*8k
P (458)payments and receipts account 收入和支出报表 =\ 5f_g2M
P (459)payments withheld 保留款额 s7:_!Nd@8
P (460)payroll 工资单 RZnmia
P (461)payroll analysis 工资分析 x2HISxg
P (462)percentage profit on turnover 利润对营业额比率 "+&pd!\
P (463)period cost 期间成本 ;[P>
P (464)perpetual inventory 永续盘存 y.8nzlkE{
P (465)personal account 记名账户 tV pXA'"!x
P (466)PEPT 项目评审法 U6H3T0#
P (467)petty cash account 备用金账户 bJ6C7-w:wa
P (468)petty cash voucher 备用金凭证 R@ Gll60
P (469)physical inventory 实地盘存 >P} XCAU
P (470)planning 计划 pJl/d;Cyrb
P (471)planning horizon 计划时限