N (428)number of days stock 存货周转天数 L Y M`
N (429)number of weeks stock 存货周转周数 R0+m7mx#E
O (430)objective classification 客体分类 Vs"M Cqi
O (431)obsolescence 陈旧 b/G0EcRw+
O (432)off balance sheet finance 资产负债表外筹资 (g;Ff`P
Pc
O (433)offer for sale 标价出售 TX
87\W.
O (434)operating budget 经营预算 N7e^XUG
O (435)operating lease 经营租赁 _%
>.t
O (436)operating statement 营业报表
zzxU9m~"
O (437)operation time 操作时间 LQS*/s0
O (438)operational control 经营控制 ?^7~|?v
O (439)operational gearing 经营杠杆 QoW3*1o
O (440)operating plans 经营计划 Lf,gS*Tg?
O (441)opportunity cost 机会成本 712i|
O (442)order 定单 Zaj<*?\
O (443)ordinary shares 普通股 Fb*;5VNU.
O (444)out-of-date cheque 过期支票 [;b
9'7j'
O (445)over capitalization 过分资本化 'R$~U?i8
O (446)overhead 制造费用 /)G9w]|T
O (447)overhead absorption rate 制造费用分配率 h0gT/x
O (448)overhead cost 制造费用 Fl
O%OD
O (449)overtrading 超过营业资金的经营 :')<|(Zy
P (450)paid cheque 已付支票 S !e0:
P (451)paid-up share capital 认定股本 Z,2uN!6
P (452)parent company 母公司 ''(T3;^ +
P (453)pareto distribution 帕累托分布 H#ihU3q
P (454)participating preference shares 参与优先股 *7Mr ng
P (455)partnership 合伙 R:fu n,
P (456)payable ledger 应付款项账户 _6|b0*jv'&
P (457)payback 回收期 V2bod=&Lc
P (458)payments and receipts account 收入和支出报表 6D+9f{~r
P (459)payments withheld 保留款额 k4|YaGhf
P (460)payroll 工资单 oDRNM^
gz
P (461)payroll analysis 工资分析 x^
Wgo`v)
P (462)percentage profit on turnover 利润对营业额比率 J|>P,x#G
P (463)period cost 期间成本 [m"X*ZF
P (464)perpetual inventory 永续盘存 @!Pq"/
P (465)personal account 记名账户 H
@6
P (466)PEPT 项目评审法 t]m#k
%)
P (467)petty cash account 备用金账户 SQHVgj
P (468)petty cash voucher 备用金凭证 .FC1:y<aO
P (469)physical inventory 实地盘存 yZ2,AR%
P (470)planning 计划 M"J$c42
P (471)planning horizon 计划时限