N (428)number of days stock 存货周转天数 pSXEJ 2k
N (429)number of weeks stock 存货周转周数 w#rVSSXQ3
O (430)objective classification 客体分类 p_;r%o=
O (431)obsolescence 陈旧 IOS^|2:,
O (432)off balance sheet finance 资产负债表外筹资 {F/q{c~]
O (433)offer for sale 标价出售 Z]7tjRvq)
O (434)operating budget 经营预算 oo\IS\
O (435)operating lease 经营租赁 d#4 Wj0x
O (436)operating statement 营业报表 /0-\ek ye
O (437)operation time 操作时间 `}Eh[EOHJ
O (438)operational control 经营控制 7<vy;"wB
O (439)operational gearing 经营杠杆 =CE HRny
O (440)operating plans 经营计划 !;jgzi
?z
O (441)opportunity cost 机会成本 nqrDT1b**
O (442)order 定单 \UhGGg%
O (443)ordinary shares 普通股 @??u})^EL
O (444)out-of-date cheque 过期支票 d
t0T t
O (445)over capitalization 过分资本化 PQ i
}Evxa
O (446)overhead 制造费用 lqauk)(A0
O (447)overhead absorption rate 制造费用分配率 :Fc8S9
O (448)overhead cost 制造费用 d;<.;Od$`
O (449)overtrading 超过营业资金的经营 k5q(7&C
P (450)paid cheque 已付支票 Vl-D<M+ih
P (451)paid-up share capital 认定股本 YT][\x
P (452)parent company 母公司 r<v_CFJ
P (453)pareto distribution 帕累托分布 "7:u0p!
P (454)participating preference shares 参与优先股 mcCB7<.
e
P (455)partnership 合伙 &hO$4q tN
P (456)payable ledger 应付款项账户 v,8Si'"i+
P (457)payback 回收期 \6Xn]S
P (458)payments and receipts account 收入和支出报表 " xlJs93c
P (459)payments withheld 保留款额 ":nI_~q
P (460)payroll 工资单 (&k')ff9K
P (461)payroll analysis 工资分析 \Ec
X!aC
P (462)percentage profit on turnover 利润对营业额比率 ]LMiMj
P (463)period cost 期间成本 p0
P (464)perpetual inventory 永续盘存
uht(3
P (465)personal account 记名账户 ?l(nM+[kSL
P (466)PEPT 项目评审法 >}mNi:6xq
P (467)petty cash account 备用金账户 0,bt^a
P (468)petty cash voucher 备用金凭证 Oxpo6G
P (469)physical inventory 实地盘存 S3nB:$_-;
P (470)planning 计划 p1C_`f N,
P (471)planning horizon 计划时限