N (428)number of days stock 存货周转天数 P';?YV0
N (429)number of weeks stock 存货周转周数 T0]*{k(FR
O (430)objective classification 客体分类 s$a09x
O (431)obsolescence 陈旧 !eUDi(
O (432)off balance sheet finance 资产负债表外筹资 >~Qr
O (433)offer for sale 标价出售 ~O1&@xX
O (434)operating budget 经营预算 aN,M64F
O (435)operating lease 经营租赁 m,t|IgDh
O (436)operating statement 营业报表 h)Ff2tX
O (437)operation time 操作时间 5T:i9h
O (438)operational control 经营控制 bHI<B)=`
O (439)operational gearing 经营杠杆 /-i!;!
O (440)operating plans 经营计划 zr
U{@z$l
O (441)opportunity cost 机会成本 B.L]Rk\4
O (442)order 定单 3yNU$.g
O (443)ordinary shares 普通股 @_LN3zP
O (444)out-of-date cheque 过期支票
2~t[RY
O (445)over capitalization 过分资本化 YXI'gn2b#
O (446)overhead 制造费用 -@Uqz781
O (447)overhead absorption rate 制造费用分配率 r]0
lo-
O (448)overhead cost 制造费用 YLVPAODY
O (449)overtrading 超过营业资金的经营 DK
oN}c
P (450)paid cheque 已付支票 SC-
$B
P (451)paid-up share capital 认定股本 <3j"&i]Tm*
P (452)parent company 母公司 V3ndV-uQE
P (453)pareto distribution 帕累托分布 c-Pw]Ju
P (454)participating preference shares 参与优先股 c?%(Dp E
P (455)partnership 合伙 "XT"|KF|D
P (456)payable ledger 应付款项账户 W
mm4hkf
P (457)payback 回收期 > z^#
P (458)payments and receipts account 收入和支出报表 K_ci_g":
P (459)payments withheld 保留款额 BY]i;GVq
P (460)payroll 工资单 ,do58i
K
P (461)payroll analysis 工资分析 {H{X[p8
P (462)percentage profit on turnover 利润对营业额比率 =Z+nX0qF
P (463)period cost 期间成本 .n=Z:*JqQ
P (464)perpetual inventory 永续盘存 L=8+_0
P (465)personal account 记名账户 Rd>B0;4
P (466)PEPT 项目评审法 yA3wtm/?
P (467)petty cash account 备用金账户 T_lsGu/
P (468)petty cash voucher 备用金凭证 TET`b7G
P (469)physical inventory 实地盘存 \fjMc }'
P (470)planning 计划 {$1J=JbE
P (471)planning horizon 计划时限