N (428)number of days stock 存货周转天数 Fr50hrtkU
N (429)number of weeks stock 存货周转周数 *_YH}U
O (430)objective classification 客体分类 KHP/Y{mH
O (431)obsolescence 陈旧 Y*b$^C%2
O (432)off balance sheet finance 资产负债表外筹资 a{ke%W$*P
O (433)offer for sale 标价出售 fhn$~8[_A
O (434)operating budget 经营预算 4,@jSr|I3i
O (435)operating lease 经营租赁 E4=D$hfq`
O (436)operating statement 营业报表 F
,as>X#
O (437)operation time 操作时间 3\]j4*i!
O (438)operational control 经营控制 s Y4wdG
O (439)operational gearing 经营杠杆 s5v}S'uO{
O (440)operating plans 经营计划 x _kT
Wq
O (441)opportunity cost 机会成本 |L89yjhWBs
O (442)order 定单 HjzAFXRG
O (443)ordinary shares 普通股 (mbm',%- (
O (444)out-of-date cheque 过期支票 +9]t]Vrw
O (445)over capitalization 过分资本化 6W:]'L4!
O (446)overhead 制造费用 ouyZh0G
O (447)overhead absorption rate 制造费用分配率 z(,j)".
O (448)overhead cost 制造费用 ;>/M
al
O (449)overtrading 超过营业资金的经营 mb`h
P (450)paid cheque 已付支票 4lCbUk[l
P (451)paid-up share capital 认定股本 S
-
,$ (
P (452)parent company 母公司 [ Y{
P (453)pareto distribution 帕累托分布 E3{kH
7_'\
P (454)participating preference shares 参与优先股 Rt,po
P (455)partnership 合伙 %qqCpg4
P (456)payable ledger 应付款项账户 ;dfIzi
P (457)payback 回收期 >bI\pJ
P (458)payments and receipts account 收入和支出报表 ,Y|
;V
P (459)payments withheld 保留款额 d" 0&=/
P (460)payroll 工资单 ~233{vh$=>
P (461)payroll analysis 工资分析 Wm}T=L`
P (462)percentage profit on turnover 利润对营业额比率 3QXsr<
P (463)period cost 期间成本 *yHz#u'
P (464)perpetual inventory 永续盘存 yzl}!& E
P (465)personal account 记名账户 B^]
Gv7-
P (466)PEPT 项目评审法 2zbn8tO
P (467)petty cash account 备用金账户 d~6UJ=]@8
P (468)petty cash voucher 备用金凭证 ?.-+U~
P (469)physical inventory 实地盘存 Gh6U<;V?*
P (470)planning 计划 eC<?g
P (471)planning horizon 计划时限