N (428)number of days stock 存货周转天数 Bk_23ygO_
N (429)number of weeks stock 存货周转周数 6U Q~Fv`]
O (430)objective classification 客体分类 xA& tVQ2!
O (431)obsolescence 陈旧 bJ4} )P&
O (432)off balance sheet finance 资产负债表外筹资 --6C>iY[&u
O (433)offer for sale 标价出售 -|bnvPmE
O (434)operating budget 经营预算 s!:'3[7+
O (435)operating lease 经营租赁 U>H"N1
O (436)operating statement 营业报表 E#
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O (437)operation time 操作时间 !nQ_<
O (438)operational control 经营控制 4W5[1GE.
O (439)operational gearing 经营杠杆 0/5
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O (440)operating plans 经营计划 >x9@
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O (441)opportunity cost 机会成本 R}_B\# Q
O (442)order 定单 <tXk\cOg
O (443)ordinary shares 普通股 -N
$4\yp
O (444)out-of-date cheque 过期支票 {e~#6.$:
O (445)over capitalization 过分资本化 eS-akx^@
O (446)overhead 制造费用 L1ro\ H
O (447)overhead absorption rate 制造费用分配率 lHerEv<ja
O (448)overhead cost 制造费用
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O (449)overtrading 超过营业资金的经营 p{X?_ F
P (450)paid cheque 已付支票
Tsg;i;
P (451)paid-up share capital 认定股本 c|m*<
i
P (452)parent company 母公司 iY?J3nxD-:
P (453)pareto distribution 帕累托分布 UR?biq
P (454)participating preference shares 参与优先股 3V=wW{;x
P (455)partnership 合伙 ##!idcC
P (456)payable ledger 应付款项账户 1[p6v4qO{
P (457)payback 回收期 Iz^h|
n
P (458)payments and receipts account 收入和支出报表 e0;0 X7
P (459)payments withheld 保留款额 2>TOCBB"
P (460)payroll 工资单 %])U (
P (461)payroll analysis 工资分析 RT`.S
uN
P (462)percentage profit on turnover 利润对营业额比率 ^% ZbjJ7|j
P (463)period cost 期间成本 #0$fZ
P (464)perpetual inventory 永续盘存 7"Qj(N
P (465)personal account 记名账户 uJ-Q]yQ
P (466)PEPT 项目评审法 qQjd@J}^
P (467)petty cash account 备用金账户 nl<TM96
P (468)petty cash voucher 备用金凭证 yUnNf 2i
P (469)physical inventory 实地盘存 +*uaB
P (470)planning 计划 (%~^Kmfb0
P (471)planning horizon 计划时限