N (428)number of days stock 存货周转天数 X $cW!a
N (429)number of weeks stock 存货周转周数 V4xZC\)Gk
O (430)objective classification 客体分类 Yuh t<:`
O (431)obsolescence 陈旧 [j-]n#E=9y
O (432)off balance sheet finance 资产负债表外筹资 x'n J
_0
O (433)offer for sale 标价出售 >#xpg&2x
O (434)operating budget 经营预算 8m-ryr)
O (435)operating lease 经营租赁 4Mnne'7
O (436)operating statement 营业报表 o6oZk0
O (437)operation time 操作时间 L?0dZY-"
O (438)operational control 经营控制 X0p=jBye~>
O (439)operational gearing 经营杠杆 -l$]>J~
O (440)operating plans 经营计划 ^d4#
O (441)opportunity cost 机会成本
{:'eH
O (442)order 定单 ?JtFiw
O (443)ordinary shares 普通股 ?hsOhUs(5
O (444)out-of-date cheque 过期支票 `O0v2?/f0
O (445)over capitalization 过分资本化 o;-)84Aa
O (446)overhead 制造费用 eK4\v:oG1
O (447)overhead absorption rate 制造费用分配率 I
gA0RY1
O (448)overhead cost 制造费用 d;)Im
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O (449)overtrading 超过营业资金的经营 [o\O^d
P (450)paid cheque 已付支票 glPOW
P (451)paid-up share capital 认定股本 3'*SSZmnOB
P (452)parent company 母公司 rzEE |
P (453)pareto distribution 帕累托分布 Mg-Kh}U
P (454)participating preference shares 参与优先股 ?%B%[u
P (455)partnership 合伙 Oh-HfJyi
P (456)payable ledger 应付款项账户 `ag>4?7?
P (457)payback 回收期 }B}?q V
P (458)payments and receipts account 收入和支出报表 6z!?U:bT
P (459)payments withheld 保留款额 +'Tr>2V
P (460)payroll 工资单 "4}{Z)&R2
P (461)payroll analysis 工资分析 Dj
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P (462)percentage profit on turnover 利润对营业额比率 n%W~+
P (463)period cost 期间成本 ?$
o9/9w
P (464)perpetual inventory 永续盘存 [2.pZB
P (465)personal account 记名账户
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P (466)PEPT 项目评审法 UPUO8W)<Z6
P (467)petty cash account 备用金账户 (&+
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P (468)petty cash voucher 备用金凭证 EZE/~$`3
P (469)physical inventory 实地盘存 !
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P (470)planning 计划 V5%B,.d:
P (471)planning horizon 计划时限