N (428)number of days stock 存货周转天数 jpR]V86G
N (429)number of weeks stock 存货周转周数 &dj/Dq@
O (430)objective classification 客体分类 {|<r7K1<
O (431)obsolescence 陈旧 %yKcp5_
O (432)off balance sheet finance 资产负债表外筹资 wouk~>Jft
O (433)offer for sale 标价出售 IIXA)b!
O (434)operating budget 经营预算 D,FgX/&i/
O (435)operating lease 经营租赁 vZS/?pU~~
O (436)operating statement 营业报表 ]{{%d4
O (437)operation time 操作时间 32anmVnf
O (438)operational control 经营控制 TPkP5w
O (439)operational gearing 经营杠杆 /FW$)w2{j
O (440)operating plans 经营计划 i
Pl/I
O (441)opportunity cost 机会成本 rP"Y
.;s
O (442)order 定单 }z\ t}lven
O (443)ordinary shares 普通股 $/JXI?K
O (444)out-of-date cheque 过期支票 =)i^E9
O (445)over capitalization 过分资本化 %a0q|)Nrj
O (446)overhead 制造费用 S7cD}yx*[
O (447)overhead absorption rate 制造费用分配率 3^q9ll7Op
O (448)overhead cost 制造费用 .),9a
,
O (449)overtrading 超过营业资金的经营 iny/K/5bf
P (450)paid cheque 已付支票 |na9I6
P (451)paid-up share capital 认定股本 #_3-(H5u
P (452)parent company 母公司 4z~;4
P (453)pareto distribution 帕累托分布 ).u>%4=6
P (454)participating preference shares 参与优先股 SLN OOEN
P (455)partnership 合伙 S}0-2T[
P (456)payable ledger 应付款项账户 )G]J@36
P (457)payback 回收期 (o{x*';i4
P (458)payments and receipts account 收入和支出报表 A93(} V7I
P (459)payments withheld 保留款额 egfd=z=2un
P (460)payroll 工资单 >nK (
P (461)payroll analysis 工资分析 i^ILo,Q
P (462)percentage profit on turnover 利润对营业额比率 .S=|ZP+
P (463)period cost 期间成本 rXTdhw?+
P (464)perpetual inventory 永续盘存 z1tCSt}7f
P (465)personal account 记名账户 f1o^:}5x
P (466)PEPT 项目评审法 ) 54cG
P (467)petty cash account 备用金账户 X
)
=
-a
P (468)petty cash voucher 备用金凭证 |r+hj<K
P (469)physical inventory 实地盘存 c1*^
\
P (470)planning 计划 hA&m G33
P (471)planning horizon 计划时限