N (428)number of days stock 存货周转天数 (`4&Y-
N (429)number of weeks stock 存货周转周数 _8-T?j**
O (430)objective classification 客体分类
+U%epq
O (431)obsolescence 陈旧 B9$pG
O (432)off balance sheet finance 资产负债表外筹资 f9
:=6
O (433)offer for sale 标价出售 27,c}OS5o
O (434)operating budget 经营预算 2I& dTxIa
O (435)operating lease 经营租赁 QDVSFGwr
O (436)operating statement 营业报表 dLeos9M:
O (437)operation time 操作时间 m,J
IId%O
O (438)operational control 经营控制 8~~ k?
O (439)operational gearing 经营杠杆 33wVP}e5
O (440)operating plans 经营计划 UEt78eN
O (441)opportunity cost 机会成本 D>o u,
O (442)order 定单 ;' |CSjco
O (443)ordinary shares 普通股 m1X*I
O (444)out-of-date cheque 过期支票 tF 7u-
O (445)over capitalization 过分资本化 3orL;(.G
O (446)overhead 制造费用 b?VByJl
O (447)overhead absorption rate 制造费用分配率 {'B(S/Z7
O (448)overhead cost 制造费用 QMmZvz\^
O (449)overtrading 超过营业资金的经营 }_}
P (450)paid cheque 已付支票 "%S-(ue:
P (451)paid-up share capital 认定股本 #W
l^!)#j?
P (452)parent company 母公司 E:+r.r"Y
P (453)pareto distribution 帕累托分布
qFLt/
>
P (454)participating preference shares 参与优先股 jC$~m#F
P (455)partnership 合伙 j9GKz1
P (456)payable ledger 应付款项账户 <eP,/H
P (457)payback 回收期 g_k95k3V'
P (458)payments and receipts account 收入和支出报表 mwN"Cu4t
P (459)payments withheld 保留款额 L{l}G,j<
P (460)payroll 工资单 E>gLUMG$
P (461)payroll analysis 工资分析 Pn4jI(
P (462)percentage profit on turnover 利润对营业额比率 kmo#jITa`
P (463)period cost 期间成本 (Q
^=^s|
P (464)perpetual inventory 永续盘存 L; A#N9
P (465)personal account 记名账户 lUp%1x+
P (466)PEPT 项目评审法 lbw+!{Ch
P (467)petty cash account 备用金账户 u$aN~6HG
P (468)petty cash voucher 备用金凭证 O
8N1gf;t
P (469)physical inventory 实地盘存 m=/HUt3(&0
P (470)planning 计划 6#Y]^%?uy
P (471)planning horizon 计划时限