N (428)number of days stock 存货周转天数 `4s5yNUi=
N (429)number of weeks stock 存货周转周数 :
=04_5 z
O (430)objective classification 客体分类 *?oQ6g(Nz
O (431)obsolescence 陈旧 *qg9~/
O (432)off balance sheet finance 资产负债表外筹资 RVfRGc^lK
O (433)offer for sale 标价出售 z]>aWH}$
O (434)operating budget 经营预算 3Z'{#<1>^;
O (435)operating lease 经营租赁 >p!d(J?
O (436)operating statement 营业报表 K@VXFV
O (437)operation time 操作时间 my")/e
O (438)operational control 经营控制 s<qSelj
O (439)operational gearing 经营杠杆 U-TwrX
O (440)operating plans 经营计划 *Rshzv[
O (441)opportunity cost 机会成本 (7
Mn%Jp
O (442)order 定单 8aG
Z% UI
O (443)ordinary shares 普通股 :^kP?
O (444)out-of-date cheque 过期支票
) iy>sa{
O (445)over capitalization 过分资本化 e%G-+6
O (446)overhead 制造费用 8{Y
?;~G
O (447)overhead absorption rate 制造费用分配率 P<kTjG
O (448)overhead cost 制造费用 &F\J%#{
O (449)overtrading 超过营业资金的经营 nvD"_.K rJ
P (450)paid cheque 已付支票 ;JFE7\-mC
P (451)paid-up share capital 认定股本 ,@!8jar@w}
P (452)parent company 母公司 nx=#QLi
P (453)pareto distribution 帕累托分布 l{#m"S7J^
P (454)participating preference shares 参与优先股 s~/]nz]"J
P (455)partnership 合伙 D4'?
V
Iz
P (456)payable ledger 应付款项账户 8<P $E!
P (457)payback 回收期
CpS'2@6
P (458)payments and receipts account 收入和支出报表 ~B(]0:
P (459)payments withheld 保留款额 LO.4sO
P (460)payroll 工资单 =[{Pw8['
P (461)payroll analysis 工资分析 i*_KHK
P (462)percentage profit on turnover 利润对营业额比率 0&/1{Dk*n
P (463)period cost 期间成本 T<54qe4`p
P (464)perpetual inventory 永续盘存 dGIu0\J\$
P (465)personal account 记名账户 d(wqKiGwe
P (466)PEPT 项目评审法 (%#d._j>fZ
P (467)petty cash account 备用金账户 -|[_j$g
P (468)petty cash voucher 备用金凭证 yN3Tk}{V
P (469)physical inventory 实地盘存 Z(K [oUJx
P (470)planning 计划 RMC|(Q<
P (471)planning horizon 计划时限