N (428)number of days stock 存货周转天数 J:F^
# gW
N (429)number of weeks stock 存货周转周数 = qvZpB7ZZ
O (430)objective classification 客体分类 qOG}[%<^n7
O (431)obsolescence 陈旧 V8z`qEPM
O (432)off balance sheet finance 资产负债表外筹资 K$REZ e
O (433)offer for sale 标价出售 ~mN% (w!^
O (434)operating budget 经营预算 Gr(|R a .
O (435)operating lease 经营租赁 ~L+ ]n0*
O (436)operating statement 营业报表 IGAz
E(
O (437)operation time 操作时间 ER{3,0U
O (438)operational control 经营控制 WO,xMfK
O (439)operational gearing 经营杠杆 (w2=
2$
O (440)operating plans 经营计划 swpnuuC-
O (441)opportunity cost 机会成本 RwTzz]
M
O (442)order 定单 ad`_>lA4Lp
O (443)ordinary shares 普通股 oaDsk<(j;R
O (444)out-of-date cheque 过期支票 cQFR]i
O (445)over capitalization 过分资本化 )8{6+{5lu
O (446)overhead 制造费用 f e
$Wu
O (447)overhead absorption rate 制造费用分配率 y?N Nz0
O (448)overhead cost 制造费用 7
7 :'I
O (449)overtrading 超过营业资金的经营 Y&'8V dW
P (450)paid cheque 已付支票 Ws49ImCB
P (451)paid-up share capital 认定股本 w&lZ42(mF
P (452)parent company 母公司 e4qj . b
P (453)pareto distribution 帕累托分布 XSB
8z
P (454)participating preference shares 参与优先股 ?G/ hJ?3
P (455)partnership 合伙 d A#{Cn;
P (456)payable ledger 应付款项账户 >v0 :qN7|
P (457)payback 回收期 (buw^
,NwZ
P (458)payments and receipts account 收入和支出报表 ;WI] vn
P (459)payments withheld 保留款额 sS,#0Qt.
P (460)payroll 工资单 Gz dgL"M[
P (461)payroll analysis 工资分析 4-:7
.I(hq
P (462)percentage profit on turnover 利润对营业额比率 C;sgK
P (463)period cost 期间成本 =wA5P@
P (464)perpetual inventory 永续盘存 [{PqV):p
P (465)personal account 记名账户 !z=pP$81
P (466)PEPT 项目评审法 WaYO1*=
P (467)petty cash account 备用金账户 =[(1my7
P (468)petty cash voucher 备用金凭证 If}lJ6jZ
P (469)physical inventory 实地盘存 ( D}" &2
P (470)planning 计划 9!t4>
P (471)planning horizon 计划时限
