N (428)number of days stock 存货周转天数 bVOO)
N (429)number of weeks stock 存货周转周数 g{&PrE'e9
O (430)objective classification 客体分类 @}{VM)Fc+
O (431)obsolescence 陈旧 F\P!NSFZV
O (432)off balance sheet finance 资产负债表外筹资 2 ^ kn5
O (433)offer for sale 标价出售 XAlD
ww
O (434)operating budget 经营预算 k`Y,KuBpM
O (435)operating lease 经营租赁 {lK
EZirO
O (436)operating statement 营业报表 F~P/*FFK
O (437)operation time 操作时间 ]=pWZ~A
O (438)operational control 经营控制 A3!2"}L
O (439)operational gearing 经营杠杆 C9+Dw#-fV
O (440)operating plans 经营计划 +{bh
O (441)opportunity cost 机会成本 Cj=J;^vf
O (442)order 定单 zN/Gy}
O (443)ordinary shares 普通股 6!o/~I#
O (444)out-of-date cheque 过期支票 :if5z2PE/
O (445)over capitalization 过分资本化 )xbqQW7%0+
O (446)overhead 制造费用 ,|>nF;.Y
O (447)overhead absorption rate 制造费用分配率 B
C&^]M
O (448)overhead cost 制造费用 {kv4g\a;
O (449)overtrading 超过营业资金的经营 1 pYsjo~
P (450)paid cheque 已付支票 PE +qYCpP9
P (451)paid-up share capital 认定股本 x
KisL=l6Y
P (452)parent company 母公司 P:vX }V |[
P (453)pareto distribution 帕累托分布 :4b- sg#
P (454)participating preference shares 参与优先股 ;
W =by2x*
P (455)partnership 合伙 5vl2yN
P (456)payable ledger 应付款项账户 &<OMGGQ[h
P (457)payback 回收期 aGe \.A=
P (458)payments and receipts account 收入和支出报表 <C2c"=b
P (459)payments withheld 保留款额 %hrsE5k^,
P (460)payroll 工资单 SwQOFE/Dv~
P (461)payroll analysis 工资分析 |O
'Hh7
P (462)percentage profit on turnover 利润对营业额比率 sV;qpDXX
P (463)period cost 期间成本 !
vi4*
@:
P (464)perpetual inventory 永续盘存 I[vME"
P (465)personal account 记名账户 96k(XLR
P (466)PEPT 项目评审法 eq7C]i
rH
P (467)petty cash account 备用金账户 *GB$sXF
P (468)petty cash voucher 备用金凭证 W'8J<VBD
P (469)physical inventory 实地盘存 rUhWZta
P (470)planning 计划 y0
lL Fe~
P (471)planning horizon 计划时限