N (428)number of days stock 存货周转天数 ) O5@R
N (429)number of weeks stock 存货周转周数 mE _%
O (430)objective classification 客体分类 :,fT^izew
O (431)obsolescence 陈旧 }ice*3'3
O (432)off balance sheet finance 资产负债表外筹资 ~f"3Wa*\ B
O (433)offer for sale 标价出售 | }UA=? Xl
O (434)operating budget 经营预算 :!h O9ho
O (435)operating lease 经营租赁 g9CedD%40
O (436)operating statement 营业报表 y4l-o
O (437)operation time 操作时间 EV-sEl8ki
O (438)operational control 经营控制 D+BiclJ
O (439)operational gearing 经营杠杆 Zb2PFwcy
O (440)operating plans 经营计划 nCQ".G
O (441)opportunity cost 机会成本 ||fw!8E
O (442)order 定单 Hpa6; eT
O (443)ordinary shares 普通股 v 2 p
O (444)out-of-date cheque 过期支票 (>E/C^T c%
O (445)over capitalization 过分资本化 fj/L)i
O (446)overhead 制造费用 k` &FyN^)
O (447)overhead absorption rate 制造费用分配率 TG U 7o:2
O (448)overhead cost 制造费用 DBG0)=SHy
O (449)overtrading 超过营业资金的经营 4_ypFuS ^
P (450)paid cheque 已付支票 d2V\T+=
P (451)paid-up share capital 认定股本 'n>44_7 L
P (452)parent company 母公司 4f~sRubK
P (453)pareto distribution 帕累托分布 o
.w/ ?
P (454)participating preference shares 参与优先股 8#g}ev@|u
P (455)partnership 合伙 g],]l'7H
P (456)payable ledger 应付款项账户 , A $IFE
P (457)payback 回收期 K F _Uu
P (458)payments and receipts account 收入和支出报表 L)&^Pu
P (459)payments withheld 保留款额 e$_gO wB
P (460)payroll 工资单 i / I
P (461)payroll analysis 工资分析 CM$&XJzva
P (462)percentage profit on turnover 利润对营业额比率 wN10Drc
P (463)period cost 期间成本 xQU//kNL
P (464)perpetual inventory 永续盘存 4w'&:k47
P (465)personal account 记名账户 Z,SV9
~M
P (466)PEPT 项目评审法 }st~$JsV1
P (467)petty cash account 备用金账户 -G@uB_C s
P (468)petty cash voucher 备用金凭证 \At ~94
P (469)physical inventory 实地盘存 YFPse.2$a
P (470)planning 计划 ']fyD3N
P (471)planning horizon 计划时限
