N (428)number of days stock 存货周转天数 RG8Ek"D@
N (429)number of weeks stock 存货周转周数 s[n*fV']A
O (430)objective classification 客体分类 `Ei:Z%@7C
O (431)obsolescence 陈旧 6>d0i
S@R
O (432)off balance sheet finance 资产负债表外筹资 5*hA6Ex7
O (433)offer for sale 标价出售 45(n!"u65
O (434)operating budget 经营预算 (Do](C
O (435)operating lease 经营租赁 ls ,;ozU
O (436)operating statement 营业报表 .kqH}{hf
O (437)operation time 操作时间 q(s&2|
O (438)operational control 经营控制 )Kbz gmLr
O (439)operational gearing 经营杠杆 K^Ixu~
O (440)operating plans 经营计划 2)F~
O (441)opportunity cost 机会成本 K9=f`JI9
O (442)order 定单 +#RqQ8\
O (443)ordinary shares 普通股 HxnWM\ p
O (444)out-of-date cheque 过期支票
_0Z8V[
O (445)over capitalization 过分资本化 &57s//PrX
O (446)overhead 制造费用 k.6gX<T
O (447)overhead absorption rate 制造费用分配率 +\s&v!
O (448)overhead cost 制造费用 2S@aG%-)
O (449)overtrading 超过营业资金的经营 &fRZaq'2R
P (450)paid cheque 已付支票 EHlkt,h*
P (451)paid-up share capital 认定股本 V+>.Gf
P (452)parent company 母公司 N#&/d nV
P (453)pareto distribution 帕累托分布 g+pj1ycw/
P (454)participating preference shares 参与优先股 slH3c:j\
P (455)partnership 合伙 2 e9lk$
P (456)payable ledger 应付款项账户 ud$*/ )/
P (457)payback 回收期 ~ \3j{pr
P (458)payments and receipts account 收入和支出报表 l|"SM6
P (459)payments withheld 保留款额 48g`i
P (460)payroll 工资单 4iC=+YUn
P (461)payroll analysis 工资分析 TO]7 %aB
P (462)percentage profit on turnover 利润对营业额比率 l}&&f8n
P (463)period cost 期间成本 ^b&U0k$R
P (464)perpetual inventory 永续盘存 >!BZ>G2
P (465)personal account 记名账户 bKac?y~S_
P (466)PEPT 项目评审法
SUaXm#9
P (467)petty cash account 备用金账户 yr[HuwU
P (468)petty cash voucher 备用金凭证 }~+_|
P (469)physical inventory 实地盘存 Scz/2v
Ni`
P (470)planning 计划 ?Vo/mtbY5X
P (471)planning horizon 计划时限