N (428)number of days stock 存货周转天数 Dn~c
N (429)number of weeks stock 存货周转周数 U4M}E h8
O (430)objective classification 客体分类 n3 y`='D
O (431)obsolescence 陈旧 vq/3a
O (432)off balance sheet finance 资产负债表外筹资 it77x3Mm
F
O (433)offer for sale 标价出售 }h Rw{#*8
O (434)operating budget 经营预算 ~Z-o2+xA
O (435)operating lease 经营租赁 @L0xU??"|
O (436)operating statement 营业报表 ~>SqJ&-moo
O (437)operation time 操作时间 #g=7fu{n:
O (438)operational control 经营控制 O/ybqU\7
O (439)operational gearing 经营杠杆 e*)*__$O
O (440)operating plans 经营计划 :8=7)cW
O (441)opportunity cost 机会成本 i24t$7q
O (442)order 定单
8}C_/qeM
O (443)ordinary shares 普通股 owQSy9Az
O (444)out-of-date cheque 过期支票 )xm[m vt
O (445)over capitalization 过分资本化 JCFiKt9n
O (446)overhead 制造费用 e|>
5
R
O (447)overhead absorption rate 制造费用分配率 }2%L
0
O (448)overhead cost 制造费用 37<^Oly!
O (449)overtrading 超过营业资金的经营 6 --t6 >5
P (450)paid cheque 已付支票 Nk2n&(~$
P (451)paid-up share capital 认定股本 rel_Z..~
P (452)parent company 母公司 N(s5YX7<hd
P (453)pareto distribution 帕累托分布 Q-<h)WTA
P (454)participating preference shares 参与优先股 [8jIu&tJf
P (455)partnership 合伙 *{DpNV8"
P (456)payable ledger 应付款项账户 aGBUFCCa
P (457)payback 回收期 )[wB:kG
P (458)payments and receipts account 收入和支出报表 !{q_ Q !
P (459)payments withheld 保留款额 y~Z 7sx0
P (460)payroll 工资单 O#Ma Z.=
P (461)payroll analysis 工资分析 :_k5[KT.]9
P (462)percentage profit on turnover 利润对营业额比率 uo9 FLm
P (463)period cost 期间成本 D,\hRQ
P (464)perpetual inventory 永续盘存 WF] |-)vw
P (465)personal account 记名账户 t03X/% H
P (466)PEPT 项目评审法 L%;fYi ;n
P (467)petty cash account 备用金账户 _$+BYK@
P (468)petty cash voucher 备用金凭证 tJ $gH;
P (469)physical inventory 实地盘存 %\^VxM
P (470)planning 计划 V!\'7 -[R
P (471)planning horizon 计划时限
