N (428)number of days stock 存货周转天数 }Kc03Ue`%e
N (429)number of weeks stock 存货周转周数 %RF9R"t$
O (430)objective classification 客体分类 @z!|HLD+
O (431)obsolescence 陈旧 kX)Xo`^Ys
O (432)off balance sheet finance 资产负债表外筹资 g1TMyIUt[
O (433)offer for sale 标价出售 =u#xPI0:
O (434)operating budget 经营预算 J$X{4
O (435)operating lease 经营租赁 `96PY!$u
O (436)operating statement 营业报表 >SR!*3$5
O (437)operation time 操作时间 CVyE5w
O (438)operational control 经营控制 Z}Ld!Byz
O (439)operational gearing 经营杠杆 y6*9, CF
O (440)operating plans 经营计划 xJ18M@"j
O (441)opportunity cost 机会成本 FV->226o%
O (442)order 定单 (s2ke
O (443)ordinary shares 普通股 {BA1C
(
O (444)out-of-date cheque 过期支票 ev_4!+ko
O (445)over capitalization 过分资本化 ^
YLk&A)X
O (446)overhead 制造费用 93aRWEu3
O (447)overhead absorption rate 制造费用分配率 q fQg?Mr
O (448)overhead cost 制造费用 3h-C&C
O (449)overtrading 超过营业资金的经营 aX'R&R
P (450)paid cheque 已付支票 O
!7v&$]1
P (451)paid-up share capital 认定股本 %3r`EIB6
P (452)parent company 母公司 t kJw}W1@
P (453)pareto distribution 帕累托分布 L6-zQztn
P (454)participating preference shares 参与优先股 IY='tw
P (455)partnership 合伙 O-D${==
P (456)payable ledger 应付款项账户 !b0ANIp
P (457)payback 回收期 8IX,q
P (458)payments and receipts account 收入和支出报表 lSu\VCG
P (459)payments withheld 保留款额 quPNwNy
P (460)payroll 工资单 C;C= g1I}
P (461)payroll analysis 工资分析 MvLmEmKb}\
P (462)percentage profit on turnover 利润对营业额比率 Pl}>
P (463)period cost 期间成本 cn~M:LW23
P (464)perpetual inventory 永续盘存 M'
d ,TV[
P (465)personal account 记名账户 '8$*gIQ8
P (466)PEPT 项目评审法 >*A"tk#oR
P (467)petty cash account 备用金账户 K~ 6[zJ4
P (468)petty cash voucher 备用金凭证 cR0O
J'w
P (469)physical inventory 实地盘存 l,pI~A`w_
P (470)planning 计划 ]N\J~Gm
P (471)planning horizon 计划时限