N (428)number of days stock 存货周转天数 ;HeUD5Nt6F
N (429)number of weeks stock 存货周转周数 "M.vu}~>
O (430)objective classification 客体分类 9rmOf Jo:
O (431)obsolescence 陈旧 +K%4jIm
O (432)off balance sheet finance 资产负债表外筹资 !8O*)=RA
O (433)offer for sale 标价出售 #Hr>KQ5mJQ
O (434)operating budget 经营预算 4`7:gfrO,
O (435)operating lease 经营租赁 _YW1Mk1
O (436)operating statement 营业报表 !8U\GR `
O (437)operation time 操作时间 q~=]_PMP
O (438)operational control 经营控制 !7lS=D(?
O (439)operational gearing 经营杠杆 zj^Ys`nl
O (440)operating plans 经营计划 X
aV
h.
O (441)opportunity cost 机会成本 n_51-^*z
O (442)order 定单
um[nz
O (443)ordinary shares 普通股 ~sSlfQWMzy
O (444)out-of-date cheque 过期支票 AVA
hS}*t
O (445)over capitalization 过分资本化 4`
gAluJ#
O (446)overhead 制造费用 _$?SK id|o
O (447)overhead absorption rate 制造费用分配率 >I3#ALF
O (448)overhead cost 制造费用 x%JtI'sg
O (449)overtrading 超过营业资金的经营 ^MGgFS]G
P (450)paid cheque 已付支票 iii2nmiK
P (451)paid-up share capital 认定股本 4cni_m]
P (452)parent company 母公司 N (W;(7
P (453)pareto distribution 帕累托分布 X99:/3MXB'
P (454)participating preference shares 参与优先股 H1>}E5^?
P (455)partnership 合伙 c6;tbL
P (456)payable ledger 应付款项账户 SAt{At
P (457)payback 回收期 ~g+?]Lk}
P (458)payments and receipts account 收入和支出报表 DUxj^,mf,
P (459)payments withheld 保留款额 spV/+jy{
P (460)payroll 工资单 *;wPAQE
P (461)payroll analysis 工资分析 M3350
P (462)percentage profit on turnover 利润对营业额比率 ^E8XPK]-~
P (463)period cost 期间成本 DDT)l+: XP
P (464)perpetual inventory 永续盘存 brGUK PB
P (465)personal account 记名账户 u+GtH;<;
P (466)PEPT 项目评审法 YAqv:
P (467)petty cash account 备用金账户 AAE8j.
P (468)petty cash voucher 备用金凭证 5uuZ t0V\
P (469)physical inventory 实地盘存 `)FSJV1
P (470)planning 计划 A7|!&fi
P (471)planning horizon 计划时限