N (428)number of days stock 存货周转天数 bxHk0w
N (429)number of weeks stock 存货周转周数 bFXCaD!{G
O (430)objective classification 客体分类 Kg67cmj)f
O (431)obsolescence 陈旧 )pH{b]t
O (432)off balance sheet finance 资产负债表外筹资 y>18)8
O (433)offer for sale 标价出售 V1qHl5"
O (434)operating budget 经营预算 rt;>pQ9,
O (435)operating lease 经营租赁 R:<AR.)K
O (436)operating statement 营业报表 9:~^KQ{?
O (437)operation time 操作时间 99-\cQv
O (438)operational control 经营控制 \hc9Rk
O (439)operational gearing 经营杠杆 m&8_i`%<
O (440)operating plans 经营计划 I2Q?7p
O (441)opportunity cost 机会成本 '|r!yAO6
O (442)order 定单 Vi-@z;k
O (443)ordinary shares 普通股 Ob+c*@KiW
O (444)out-of-date cheque 过期支票 ~epkRO="
O (445)over capitalization 过分资本化 @L7rE)AU.
O (446)overhead 制造费用 M#|xj <p
O (447)overhead absorption rate 制造费用分配率 h UDEjW@S
O (448)overhead cost 制造费用 PxY"{-iAM
O (449)overtrading 超过营业资金的经营
/n=/WGl
P (450)paid cheque 已付支票 z05pVe/5
P (451)paid-up share capital 认定股本 Hc !_o`[{l
P (452)parent company 母公司 Iqv
5lo
.
P (453)pareto distribution 帕累托分布 |.yRo_
P (454)participating preference shares 参与优先股 Y?x3JU0
_
P (455)partnership 合伙 *i90[3l
P (456)payable ledger 应付款项账户
<C(2(3
P (457)payback 回收期 r|8..Ll
P (458)payments and receipts account 收入和支出报表 sS|5x
P (459)payments withheld 保留款额 8a1{x(\z.
P (460)payroll 工资单 [c~zO+x
P (461)payroll analysis 工资分析 g5`YUr+3?h
P (462)percentage profit on turnover 利润对营业额比率 C%h_!z":
P (463)period cost 期间成本 xRmB?kM3]5
P (464)perpetual inventory 永续盘存 vzPrG%Uu7g
P (465)personal account 记名账户 <jjaqDSmz
P (466)PEPT 项目评审法 u/WkqJvw#
P (467)petty cash account 备用金账户 )JON&~C
P (468)petty cash voucher 备用金凭证 BZsxf'eN'
P (469)physical inventory 实地盘存 $:/1U$
P (470)planning 计划 wu3ZSLY
P (471)planning horizon 计划时限