N (428)number of days stock 存货周转天数 NAYLlW}A
N (429)number of weeks stock 存货周转周数 _!xrBdaJ
O (430)objective classification 客体分类 }YwaN'3p!
O (431)obsolescence 陈旧 H oI6(t
O (432)off balance sheet finance 资产负债表外筹资 WfPb7T
O (433)offer for sale 标价出售 "Eh=@?]S_
O (434)operating budget 经营预算 8SRR)O[)}
O (435)operating lease 经营租赁 q4RO
uE|d
O (436)operating statement 营业报表 ^eW<-
n@^
O (437)operation time 操作时间 }#z1>y!#
O (438)operational control 经营控制 dsTX?E<R
O (439)operational gearing 经营杠杆 8/e-?2l
O (440)operating plans 经营计划 #W\}v(Ke
O (441)opportunity cost 机会成本 :s aP
:&
O (442)order 定单 W>3S%2d
O (443)ordinary shares 普通股 3Z*r#d$nh:
O (444)out-of-date cheque 过期支票 OGZD$j
O (445)over capitalization 过分资本化 IDct!53~
O (446)overhead 制造费用 (
/y8KG 3
O (447)overhead absorption rate 制造费用分配率 WJ{Iv] }9
O (448)overhead cost 制造费用 < 4r8H-(%
O (449)overtrading 超过营业资金的经营 J4bP(=w!
P (450)paid cheque 已付支票 s'H sLe0|
P (451)paid-up share capital 认定股本 Emlj,c<?
j
P (452)parent company 母公司 @3`5(xwzm
P (453)pareto distribution 帕累托分布 zlMh^+rMX
P (454)participating preference shares 参与优先股 P&`%VW3E
P (455)partnership 合伙 Ny^ 1#R
P (456)payable ledger 应付款项账户 xHg C':l(0
P (457)payback 回收期 -K{ R7
P (458)payments and receipts account 收入和支出报表 t]K20(FSN
P (459)payments withheld 保留款额 Q2
q~m8(
P (460)payroll 工资单 la[
pA
P (461)payroll analysis 工资分析 gt{kjrTv&
P (462)percentage profit on turnover 利润对营业额比率 5|*{~O
|
P (463)period cost 期间成本 Zue3Z{31T
P (464)perpetual inventory 永续盘存 5 -i,Tx&:
P (465)personal account 记名账户 [@@{z9c
P (466)PEPT 项目评审法 eV7;#w<]
P (467)petty cash account 备用金账户 kn3w6]
P (468)petty cash voucher 备用金凭证 Y?^liI`#
P (469)physical inventory 实地盘存 n;Bb/Z!~
P (470)planning 计划 0/HFLz'
P (471)planning horizon 计划时限
