N (428)number of days stock 存货周转天数 `OWwqLoeA
N (429)number of weeks stock 存货周转周数 lh;;%@1DM
O (430)objective classification 客体分类 Shu=oweJ
O (431)obsolescence 陈旧 zoau5t
O (432)off balance sheet finance 资产负债表外筹资 wkD"EuW(
O (433)offer for sale 标价出售 t'HrI-x
O (434)operating budget 经营预算 W'5c%SI
O (435)operating lease 经营租赁 &C6*"JZ4
O (436)operating statement 营业报表 mHc5NkvQC
O (437)operation time 操作时间 -D
wO*f
O (438)operational control 经营控制 xsx0ZovhY
O (439)operational gearing 经营杠杆 W"5VqN6v
O (440)operating plans 经营计划 bO
}9/Ay
O (441)opportunity cost 机会成本 dMa6hI{k
O (442)order 定单 AN+S6t
O (443)ordinary shares 普通股 xepp."O
O (444)out-of-date cheque 过期支票 Gp1?drF6
O (445)over capitalization 过分资本化 h:r:qk
O (446)overhead 制造费用 35~1$uRA
O (447)overhead absorption rate 制造费用分配率 Y58et9gRO
O (448)overhead cost 制造费用 DhiIKd9W
O (449)overtrading 超过营业资金的经营 dK7BjZTJo
P (450)paid cheque 已付支票 wU&vkb)k
P (451)paid-up share capital 认定股本 WCg&*
P (452)parent company 母公司 1j!{?t?
P (453)pareto distribution 帕累托分布 B?;P:!/1
P (454)participating preference shares 参与优先股 ;_A
?Zl}
P (455)partnership 合伙 ,UW!?}@
P (456)payable ledger 应付款项账户 y2>AbrJ
P (457)payback 回收期 R(GL{Dh}L
P (458)payments and receipts account 收入和支出报表 9@ :QBe3]
P (459)payments withheld 保留款额 dU|&- .rG
P (460)payroll 工资单 )8V=!73
P (461)payroll analysis 工资分析 GNM+sdy+
P (462)percentage profit on turnover 利润对营业额比率 +{s -F g
P (463)period cost 期间成本 h:<?)g~U
P (464)perpetual inventory 永续盘存 d0 8:lYQ
P (465)personal account 记名账户 4X$|jGQ\
P (466)PEPT 项目评审法 J|DY
/v
P (467)petty cash account 备用金账户 R-
1C#R[
P (468)petty cash voucher 备用金凭证 q'`LwAU}
P (469)physical inventory 实地盘存 "?s
P (470)planning 计划 ?GeMD
/]
P (471)planning horizon 计划时限