N (428)number of days stock 存货周转天数 :yTr:FoF
N (429)number of weeks stock 存货周转周数 Z!*6;[]SfG
O (430)objective classification 客体分类 Wf-XH|j[
O (431)obsolescence 陈旧 P4.)kK.3q|
O (432)off balance sheet finance 资产负债表外筹资 0/1=2E^,
O (433)offer for sale 标价出售 o ZQ@ Yu3
O (434)operating budget 经营预算 E~VV19Bv]/
O (435)operating lease 经营租赁 *rB@[(/
O (436)operating statement 营业报表 kU#k#4X4g
O (437)operation time 操作时间 Fnay{F8z
O (438)operational control 经营控制 Ikw.L
O (439)operational gearing 经营杠杆 \<dg
O (440)operating plans 经营计划 j<`3xd'
O (441)opportunity cost 机会成本 FHEP/T\5
O (442)order 定单 (F9e.QyWb
O (443)ordinary shares 普通股 [Jj@A(Cz
O (444)out-of-date cheque 过期支票 h<bhH=6
~
O (445)over capitalization 过分资本化 Bsha)<
O (446)overhead 制造费用 gXU(0(Gq
O (447)overhead absorption rate 制造费用分配率 u /DE
O (448)overhead cost 制造费用 qz2`%8}F)
O (449)overtrading 超过营业资金的经营 Bs|Xq'1M!;
P (450)paid cheque 已付支票 mU"Am0Bdjq
P (451)paid-up share capital 认定股本 r;"D>IM\
P (452)parent company 母公司 m*YfbOhs#
P (453)pareto distribution 帕累托分布 o^Lq8u;i*
P (454)participating preference shares 参与优先股 |MagK$o
P (455)partnership 合伙 U$3DIJVI
P (456)payable ledger 应付款项账户 z30 mk
P (457)payback 回收期 k+*pg4'
P (458)payments and receipts account 收入和支出报表 _l1"X ^Aa
P (459)payments withheld 保留款额 5#s],h
P (460)payroll 工资单 o!U(=:*b
P (461)payroll analysis 工资分析 J
YmYX-
P (462)percentage profit on turnover 利润对营业额比率 ef_H*
e
P (463)period cost 期间成本 7U?#Xi5
P (464)perpetual inventory 永续盘存 0pG +yec
P (465)personal account 记名账户 !Q5,Zhgr
P (466)PEPT 项目评审法 <&g