N (428)number of days stock 存货周转天数 p']AXJ`Z
N (429)number of weeks stock 存货周转周数 D!P?sq _5r
O (430)objective classification 客体分类 [D,:=p`
O (431)obsolescence 陈旧 [x)e6p )
O (432)off balance sheet finance 资产负债表外筹资 5^Y/RS i
O (433)offer for sale 标价出售 Ax%Bn kU
O (434)operating budget 经营预算 G !~BA*
O (435)operating lease 经营租赁 BmM,vllO
O (436)operating statement 营业报表 Z\L@5.*ydE
O (437)operation time 操作时间 s +GF- kJ*
O (438)operational control 经营控制 '
EDi6
O (439)operational gearing 经营杠杆 #.><A8J
O (440)operating plans 经营计划 "
4`%N A
O (441)opportunity cost 机会成本 6a@~;!GlI
O (442)order 定单 W"*R#:Q
O (443)ordinary shares 普通股 ep?0@5D}]
O (444)out-of-date cheque 过期支票 H94.E|Q\+
O (445)over capitalization 过分资本化 d "78:+
O (446)overhead 制造费用 y(dS1.5F
O (447)overhead absorption rate 制造费用分配率 ;1dz?'%V
O (448)overhead cost 制造费用 Chua
>p!$g
O (449)overtrading 超过营业资金的经营 moR]{2Cd{
P (450)paid cheque 已付支票 aYgJTep>r
P (451)paid-up share capital 认定股本 gctaarB&
P (452)parent company 母公司 }"-r;i
P (453)pareto distribution 帕累托分布 uaKB
P (454)participating preference shares 参与优先股 TH|hrL;:8
P (455)partnership 合伙 V9 VP"kD
P (456)payable ledger 应付款项账户 ^55?VQB
P (457)payback 回收期 cOb%SC[A{
P (458)payments and receipts account 收入和支出报表 ["F,|e{y$
P (459)payments withheld 保留款额 (*ng$z Z$
P (460)payroll 工资单 v2{O67j}
o
P (461)payroll analysis 工资分析 NM@An2
P (462)percentage profit on turnover 利润对营业额比率 T]W -g
P (463)period cost 期间成本 mig 3.is
P (464)perpetual inventory 永续盘存 W,~1 KUTc
P (465)personal account 记名账户 @"!SU' *
P (466)PEPT 项目评审法 9qDGxW
'1
P (467)petty cash account 备用金账户 ] KeNC)R
P (468)petty cash voucher 备用金凭证 Q.1ohj0)
P (469)physical inventory 实地盘存 l:eN u}{&
P (470)planning 计划 HWhKX:`l
P (471)planning horizon 计划时限
