N (428)number of days stock 存货周转天数 y}FTLX $
N (429)number of weeks stock 存货周转周数 :na9PW`TC
O (430)objective classification 客体分类 B#N(PvtE
O (431)obsolescence 陈旧 ~q5" '
O (432)off balance sheet finance 资产负债表外筹资 n&jfJgD&g
O (433)offer for sale 标价出售 2I*
7?`
O (434)operating budget 经营预算 esIEi!d
O (435)operating lease 经营租赁 kG^DHEne
O (436)operating statement 营业报表 T6*naH
O (437)operation time 操作时间 wKIQK!B)mF
O (438)operational control 经营控制 4RGEg;]S
O (439)operational gearing 经营杠杆 yIC8Rl
O (440)operating plans 经营计划 d<r=f"
O (441)opportunity cost 机会成本 6-c3v
O (442)order 定单 \!Cix}}1
O (443)ordinary shares 普通股 %O#) =M~
O (444)out-of-date cheque 过期支票 `lX |yy"
O (445)over capitalization 过分资本化 *$1M=$
O (446)overhead 制造费用 )
wtVFG
O (447)overhead absorption rate 制造费用分配率 ~Pq1@
N>n
O (448)overhead cost 制造费用 ^2rNty,nH
O (449)overtrading 超过营业资金的经营 B"ZW.jMaI
P (450)paid cheque 已付支票 )7l+\t
P (451)paid-up share capital 认定股本 $6kVhE!;
P (452)parent company 母公司 }(4U7Ac
P (453)pareto distribution 帕累托分布 mEyJ
o|
P (454)participating preference shares 参与优先股 8D@H4O.
P (455)partnership 合伙 rXPq'k'h#-
P (456)payable ledger 应付款项账户 o{f|==<t3#
P (457)payback 回收期 G1=GzAd$5
P (458)payments and receipts account 收入和支出报表 .$pW?C 3e
P (459)payments withheld 保留款额 DK;p6_tT
P (460)payroll 工资单 U` uP^
P (461)payroll analysis 工资分析 GVP"~I~/:
P (462)percentage profit on turnover 利润对营业额比率 (n_lu=E70
P (463)period cost 期间成本 j6]+fo&3
P (464)perpetual inventory 永续盘存 osPJ%I`^
P (465)personal account 记名账户 kclClB:PS
P (466)PEPT 项目评审法 A[`c2v-hF
P (467)petty cash account 备用金账户 {/#^v?,
P (468)petty cash voucher 备用金凭证 kv{uf$X*ve
P (469)physical inventory 实地盘存 ^x-vOGlR
P (470)planning 计划 i`U:uwW`
P (471)planning horizon 计划时限