N (428)number of days stock 存货周转天数 \4]zNV ~x
N (429)number of weeks stock 存货周转周数 +73=2.C0
O (430)objective classification 客体分类 _Ex*%Qf.
O (431)obsolescence 陈旧 ZC9.R$}Kl
O (432)off balance sheet finance 资产负债表外筹资 FVvv
O (433)offer for sale 标价出售 mE3SiR "
O (434)operating budget 经营预算
}uV?
O (435)operating lease 经营租赁 o|p;6
O (436)operating statement 营业报表 [F BCz>
O (437)operation time 操作时间 <IHFD^3|j
O (438)operational control 经营控制 Nv*E .|G
O (439)operational gearing 经营杠杆 o[
Wagg.%
O (440)operating plans 经营计划 N4Fy8qU;
O (441)opportunity cost 机会成本 3<~2"@J
O (442)order 定单 5;sQ@
O (443)ordinary shares 普通股 priT7!
O (444)out-of-date cheque 过期支票 lN][xnP
O (445)over capitalization 过分资本化 r=iMo7q
O (446)overhead 制造费用 O[5_9W
4
O (447)overhead absorption rate 制造费用分配率 kL2Zr
O (448)overhead cost 制造费用 $jUS[.S_|I
O (449)overtrading 超过营业资金的经营 9wDB
C~.
P (450)paid cheque 已付支票 +cE tm
P (451)paid-up share capital 认定股本 h.}t${1ZC
P (452)parent company 母公司 ="'P=Xh!8
P (453)pareto distribution 帕累托分布 yjM@/b
P (454)participating preference shares 参与优先股 Ma*dIwEp
P (455)partnership 合伙 SCt=OdP=
P (456)payable ledger 应付款项账户 ?( dYW7S
P (457)payback 回收期 "
JQt#[9l
P (458)payments and receipts account 收入和支出报表 zw%n!wc_\
P (459)payments withheld 保留款额 |)72E[lL
P (460)payroll 工资单 ,SE$Rh
P (461)payroll analysis 工资分析 #ejw@bd
P (462)percentage profit on turnover 利润对营业额比率 #pm-nU%|_j
P (463)period cost 期间成本 +=B}R
P (464)perpetual inventory 永续盘存 h^ecn-PC
P (465)personal account 记名账户 vACsppa>#
P (466)PEPT 项目评审法 &T|&D[@
P (467)petty cash account 备用金账户 'Kso@St`o
P (468)petty cash voucher 备用金凭证 afP&+ 5t@O
P (469)physical inventory 实地盘存 h,WY2Hr
P (470)planning 计划 ;KZtW
P (471)planning horizon 计划时限