N (428)number of days stock 存货周转天数 FJiP>S[]
N (429)number of weeks stock 存货周转周数 G\AQql(f4
O (430)objective classification 客体分类 /aEQ3x
O (431)obsolescence 陈旧 j"=jK
^
O (432)off balance sheet finance 资产负债表外筹资 IsL/p3|
O (433)offer for sale 标价出售 t!C-G+It
O (434)operating budget 经营预算 U2u>A
r
O (435)operating lease 经营租赁 bcs(#
O (436)operating statement 营业报表 ^yZEpQN_
O (437)operation time 操作时间 :HQ/vVw'"9
O (438)operational control 经营控制 'FXZ`+r|
O (439)operational gearing 经营杠杆 QX|K(`of
O (440)operating plans 经营计划 @SB+u+mOS
O (441)opportunity cost 机会成本 Im#$iPIvT
O (442)order 定单 [!
BH3J!
O (443)ordinary shares 普通股 |g+5rVbd
O (444)out-of-date cheque 过期支票 EHj
he
z
O (445)over capitalization 过分资本化 w;_=$L'H&G
O (446)overhead 制造费用 e:R[
O (447)overhead absorption rate 制造费用分配率 06;{2&ju<
O (448)overhead cost 制造费用 =Ji:nEl]z
O (449)overtrading 超过营业资金的经营 v[GHqZ
P (450)paid cheque 已付支票 %V/]V,w:*R
P (451)paid-up share capital 认定股本 gH.^NO5\'
P (452)parent company 母公司 5E=Odep`
P (453)pareto distribution 帕累托分布 ?K#$81;[
P (454)participating preference shares 参与优先股 (7
iMIY
P (455)partnership 合伙 9$i`B>C~
P (456)payable ledger 应付款项账户 )YnN9"8
P (457)payback 回收期 c5pG?jr+d
P (458)payments and receipts account 收入和支出报表 C3gz)!3
P (459)payments withheld 保留款额 %9M49s
P (460)payroll 工资单 }hxYsI"d
P (461)payroll analysis 工资分析 +(0eOO'\M
P (462)percentage profit on turnover 利润对营业额比率 EG6fC4rfC
P (463)period cost 期间成本 wl9icrR>
P (464)perpetual inventory 永续盘存 GK+w1%6)
P (465)personal account 记名账户 ^u{$$.&
P (466)PEPT 项目评审法 WH*&MIjAr/
P (467)petty cash account 备用金账户 2ra4t]f6
P (468)petty cash voucher 备用金凭证 RPwSo.c4
P (469)physical inventory 实地盘存 {lJpcS
P (470)planning 计划 ;GSj}Nq
P (471)planning horizon 计划时限