N (428)number of days stock 存货周转天数 #po5_dE\*
N (429)number of weeks stock 存货周转周数 GU't%[
O (430)objective classification 客体分类 E_F5(xSA
O (431)obsolescence 陈旧 < v]3g
O (432)off balance sheet finance 资产负债表外筹资 $Y=T&O
O (433)offer for sale 标价出售 Q6o(']0
O (434)operating budget 经营预算 V._6=ZJ
O (435)operating lease 经营租赁 Zh5RwQNE~
O (436)operating statement 营业报表 fP3_d
O (437)operation time 操作时间 +jg9$e "
O (438)operational control 经营控制 YY?a>j."a
O (439)operational gearing 经营杠杆 ;!o]wHmA
O (440)operating plans 经营计划 A^ _a3$,0
O (441)opportunity cost 机会成本 "fg]
(Cp[z
O (442)order 定单 Lb{e,JH
O (443)ordinary shares 普通股 M
:3u@06a
O (444)out-of-date cheque 过期支票 hS[yNwD
O (445)over capitalization 过分资本化 mcz+P |
O (446)overhead 制造费用 ug{R 3SS
O (447)overhead absorption rate 制造费用分配率 pE{yv1Yg
O (448)overhead cost 制造费用 ^qCkt1C-M
O (449)overtrading 超过营业资金的经营 Qr1e@ =B
P (450)paid cheque 已付支票 s[8@*/ds
P (451)paid-up share capital 认定股本 j1SMeDDM
~
P (452)parent company 母公司 ^gVT$A
P (453)pareto distribution 帕累托分布 c4_`Ew^k
P (454)participating preference shares 参与优先股 yCJ Fo
P (455)partnership 合伙 DC1'Kyk
P (456)payable ledger 应付款项账户 n~g)I&
P (457)payback 回收期 0Io'bF
P (458)payments and receipts account 收入和支出报表 |IunpZV
P (459)payments withheld 保留款额 'Dvv?>=&
P (460)payroll 工资单 x^"ES%*
P (461)payroll analysis 工资分析 Rwr 2gMt7
P (462)percentage profit on turnover 利润对营业额比率 <Sz52Suh>
P (463)period cost 期间成本 t}v2$<!I
P (464)perpetual inventory 永续盘存 ]$U xCu
P (465)personal account 记名账户 ?ER-25S
P (466)PEPT 项目评审法 _k^0m
P (467)petty cash account 备用金账户 >5R<;#8
P (468)petty cash voucher 备用金凭证 |uW:r17
P (469)physical inventory 实地盘存 e]=!"nJ+
P (470)planning 计划 h^
-.]Y
P (471)planning horizon 计划时限