N (428)number of days stock 存货周转天数 w,bILv)
N (429)number of weeks stock 存货周转周数 |Zr5I";
O (430)objective classification 客体分类 (%}T\~`1z#
O (431)obsolescence 陈旧 >6* "g{/
O (432)off balance sheet finance 资产负债表外筹资 *Z>Yv37P
O (433)offer for sale 标价出售 ]( V+ qj
O (434)operating budget 经营预算 bY|%ois4
O (435)operating lease 经营租赁 O$k;p<?M
O (436)operating statement 营业报表 'Y IFHn$!
O (437)operation time 操作时间 +0r Mv
O (438)operational control 经营控制 Gtd!Y
x
O (439)operational gearing 经营杠杆 XSyCT0f08
O (440)operating plans 经营计划 6&M
$S$y
O (441)opportunity cost 机会成本 5cO}Jp%PA
O (442)order 定单 =2] .G Gg
O (443)ordinary shares 普通股 #~3x^ 4Y
O (444)out-of-date cheque 过期支票 IT!
a)d
O (445)over capitalization 过分资本化 pi sk v [
O (446)overhead 制造费用 $e& ( ncM
O (447)overhead absorption rate 制造费用分配率
F' s(
$n
O (448)overhead cost 制造费用 f{xR
s-u]
O (449)overtrading 超过营业资金的经营 I<e[/#5P\`
P (450)paid cheque 已付支票 },KY9w
P (451)paid-up share capital 认定股本 DQ :w9
P (452)parent company 母公司 7 Bm 18
P (453)pareto distribution 帕累托分布 %Fig`qX
P (454)participating preference shares 参与优先股 [t*m$0[:
P (455)partnership 合伙 L]hXAShmb
P (456)payable ledger 应付款项账户 5 WSu
P (457)payback 回收期 +Mc kR
P (458)payments and receipts account 收入和支出报表 CP_ ?DyWU
P (459)payments withheld 保留款额 nr*~R-,\
P (460)payroll 工资单 #DApdD9M
P (461)payroll analysis 工资分析 S8*VjG? T\
P (462)percentage profit on turnover 利润对营业额比率 `2c>M \c4U
P (463)period cost 期间成本 CB<1 ] Z
P (464)perpetual inventory 永续盘存 &sR=N60n
P (465)personal account 记名账户 0@d )DLM?
P (466)PEPT 项目评审法 Mez ;DKJ`
P (467)petty cash account 备用金账户 ZZOBMF7
P (468)petty cash voucher 备用金凭证 '\\d h
P (469)physical inventory 实地盘存 oJe
9H <
P (470)planning 计划 g
<^Y^~+E
P (471)planning horizon 计划时限
