N (428)number of days stock 存货周转天数 jW>K#vj
N (429)number of weeks stock 存货周转周数 Yh;A)Np
O (430)objective classification 客体分类 >+):eBL
O (431)obsolescence 陈旧 /|isRh|
O (432)off balance sheet finance 资产负债表外筹资 /dHIm`. Z
O (433)offer for sale 标价出售 S1U[{R?,
O (434)operating budget 经营预算 ,(N
N)Oj
O (435)operating lease 经营租赁 e(Rbq8D
O (436)operating statement 营业报表 0e1-ZP CDj
O (437)operation time 操作时间 ~7m+N)5
O (438)operational control 经营控制 \J;_%-Z
O (439)operational gearing 经营杠杆 MfO:BX@$
O (440)operating plans 经营计划 e0hY
O (441)opportunity cost 机会成本 q}W})
O (442)order 定单 ;*0?C'
h=
O (443)ordinary shares 普通股 "<LWz&e^^
O (444)out-of-date cheque 过期支票 <
pZwM
O (445)over capitalization 过分资本化 L+}<gQJ(
O (446)overhead 制造费用 |qBcE
O (447)overhead absorption rate 制造费用分配率 <,\U,jU_
O (448)overhead cost 制造费用 =nqHVRA
O (449)overtrading 超过营业资金的经营 2+ywl}9
P (450)paid cheque 已付支票 n}c~+0`un
P (451)paid-up share capital 认定股本 |#'n VN.;
P (452)parent company 母公司 iUk#hLLC
P (453)pareto distribution 帕累托分布 AWJA?
P (454)participating preference shares 参与优先股 "F[7b!>R
P (455)partnership 合伙 Udq!YXE0
P (456)payable ledger 应付款项账户 I5 qrHBJ >
P (457)payback 回收期 =}.gU WV
P (458)payments and receipts account 收入和支出报表 Hz)i.AA 4
P (459)payments withheld 保留款额 kpxGC,I^*.
P (460)payroll 工资单 $lq.*UQ;0
P (461)payroll analysis 工资分析 ?wFL\C
P (462)percentage profit on turnover 利润对营业额比率 ;a| ~YM2I
P (463)period cost 期间成本 <y?=;54a
P (464)perpetual inventory 永续盘存 na"!"C
s3
P (465)personal account 记名账户 c94=>p6
P (466)PEPT 项目评审法 Xj~%kPe
P (467)petty cash account 备用金账户 4u+0 )<
P (468)petty cash voucher 备用金凭证 u
1=K#5^
P (469)physical inventory 实地盘存 5{bc&?"
P (470)planning 计划 3#Bb4\_v
P (471)planning horizon 计划时限