N (428)number of days stock 存货周转天数 Qm)
c!
N (429)number of weeks stock 存货周转周数 TNF+yj-|X:
O (430)objective classification 客体分类 6[3>[ej:x
O (431)obsolescence 陈旧 y;VmA#k`
O (432)off balance sheet finance 资产负债表外筹资 w?JM;'<AYQ
O (433)offer for sale 标价出售 y6P-:f/&*
O (434)operating budget 经营预算 tL\L4>^7T
O (435)operating lease 经营租赁 tpn.\z%
O (436)operating statement 营业报表 Z&6*8#wn
O (437)operation time 操作时间 LJwy,
-
O (438)operational control 经营控制 IWT
-)+
O (439)operational gearing 经营杠杆 AmX ~KK
O (440)operating plans 经营计划 `s\E"QeZN
O (441)opportunity cost 机会成本 zxrbEE Q
O (442)order 定单 wqF_hs(O
O (443)ordinary shares 普通股 P0l.sVqL
O (444)out-of-date cheque 过期支票 *XkgwJq
O (445)over capitalization 过分资本化 >l =;6QL
O (446)overhead 制造费用 ja%IGaH;s
O (447)overhead absorption rate 制造费用分配率 %g7B*AX]
O (448)overhead cost 制造费用 ,xg(F0q
O (449)overtrading 超过营业资金的经营 LrhQG
P (450)paid cheque 已付支票 +<^c2diX
P (451)paid-up share capital 认定股本 t $u.
P (452)parent company 母公司 q\d/-K
P (453)pareto distribution 帕累托分布 I^?hVH
P (454)participating preference shares 参与优先股 n
yx(0
P (455)partnership 合伙 ,F?O} ijk
P (456)payable ledger 应付款项账户 r}|a*dh'R
P (457)payback 回收期 P] Xl
P (458)payments and receipts account 收入和支出报表 '=(@3ggA:
P (459)payments withheld 保留款额 L[. )!c8k
P (460)payroll 工资单 n7,LfO#
P (461)payroll analysis 工资分析 0GcOI}
P (462)percentage profit on turnover 利润对营业额比率 )
B[S4K2
P (463)period cost 期间成本 <xwaFZ
P (464)perpetual inventory 永续盘存 xeKfc}:&z
P (465)personal account 记名账户 d$PQb9Q+f
P (466)PEPT 项目评审法 2T-3rC)
P (467)petty cash account 备用金账户 :Y[?@/m4
P (468)petty cash voucher 备用金凭证 tREC)+*\
P (469)physical inventory 实地盘存 r~; TId} #
P (470)planning 计划 9@ 8)ZHf
P (471)planning horizon 计划时限