N (428)number of days stock 存货周转天数 zbFy3-R P
N (429)number of weeks stock 存货周转周数 k1
z`92"
O (430)objective classification 客体分类 )x!q;^Js9A
O (431)obsolescence 陈旧 5~h )pt47
O (432)off balance sheet finance 资产负债表外筹资 v\w*VCjoV
O (433)offer for sale 标价出售 "_UnN}Uk
O (434)operating budget 经营预算 }uDpf0;^
O (435)operating lease 经营租赁 }[eUAGhDU
O (436)operating statement 营业报表 &0T.o,&y
O (437)operation time 操作时间 ;!HQ! #B
O (438)operational control 经营控制 Y^]n> X
O (439)operational gearing 经营杠杆 #K^hKx9
O (440)operating plans 经营计划 |.9PwD8~VD
O (441)opportunity cost 机会成本 aA?Qr&]M
O (442)order 定单 ,[
2N3iH
O (443)ordinary shares 普通股 9Buss+K?/h
O (444)out-of-date cheque 过期支票 Kz;Ar&^`N
O (445)over capitalization 过分资本化 P.Tnq
O (446)overhead 制造费用 [7><^?t
V
O (447)overhead absorption rate 制造费用分配率 a?W5~ ?\9
O (448)overhead cost 制造费用 '_? Z{|
O (449)overtrading 超过营业资金的经营 4(htdn6 \
P (450)paid cheque 已付支票 Qy9_tvq
X
P (451)paid-up share capital 认定股本 _g Vihu
P (452)parent company 母公司 `
RY}g;
P (453)pareto distribution 帕累托分布 c7+6[y DVE
P (454)participating preference shares 参与优先股 xtGit}
P (455)partnership 合伙 vL _yM
P (456)payable ledger 应付款项账户 /5E0'y,|P
P (457)payback 回收期 V~PGmn[ V
P (458)payments and receipts account 收入和支出报表 ;\th.!'rn
P (459)payments withheld 保留款额 x6K_!L*Fx]
P (460)payroll 工资单 +\+j/sa
P (461)payroll analysis 工资分析 ~Y43`@3H:
P (462)percentage profit on turnover 利润对营业额比率 UG.:D';3,
P (463)period cost 期间成本 -|'@ :cIZ
P (464)perpetual inventory 永续盘存 ;^ :8F
P (465)personal account 记名账户 /'8%=$2Kw
P (466)PEPT 项目评审法 6`2i'flv
P (467)petty cash account 备用金账户 -$!r+4|q
P (468)petty cash voucher 备用金凭证 i3 Xtr P""
P (469)physical inventory 实地盘存 Dh^l :q+c
P (470)planning 计划 6c+29@
P (471)planning horizon 计划时限
