N (428)number of days stock 存货周转天数 MsCY5g
N (429)number of weeks stock 存货周转周数 -gH1`*YL
O (430)objective classification 客体分类 d@pD5n=m;
O (431)obsolescence 陈旧 Ab
-uK|<
O (432)off balance sheet finance 资产负债表外筹资 N54U
[sy
O (433)offer for sale 标价出售 e m<(wJ-Y
O (434)operating budget 经营预算 jR\&2;T
O (435)operating lease 经营租赁 F))+a&O
O (436)operating statement 营业报表 >f4H<V-
O (437)operation time 操作时间 i3s-l8\\z
O (438)operational control 经营控制 bl(rCbj(w
O (439)operational gearing 经营杠杆 "CBe$b4
O (440)operating plans 经营计划 B|gyr4]
O (441)opportunity cost 机会成本 Z ) qc-~S
O (442)order 定单 z#GZvB/z)
O (443)ordinary shares 普通股 \kZxys!4
O (444)out-of-date cheque 过期支票 #rqLuqw
O (445)over capitalization 过分资本化 5E?{>1
O (446)overhead 制造费用 X*1vIs;[@
O (447)overhead absorption rate 制造费用分配率 bNp
RGhlV
O (448)overhead cost 制造费用 qYZX,
x
O (449)overtrading 超过营业资金的经营 j%Y`2Ra
P (450)paid cheque 已付支票 =
l&7~
P (451)paid-up share capital 认定股本 Xa\{WM==;
P (452)parent company 母公司 ]$!-%pNv
P (453)pareto distribution 帕累托分布 $0V<wsVM
P (454)participating preference shares 参与优先股 8v\BW^z3
P (455)partnership 合伙 9a"[-B:
P (456)payable ledger 应付款项账户 >7B6iR6N
P (457)payback 回收期 NMM0'tY~
P (458)payments and receipts account 收入和支出报表 Vq2d+
,fb
P (459)payments withheld 保留款额 U-#wFc2N
P (460)payroll 工资单 y[oc^Zuo
P (461)payroll analysis 工资分析 1om :SHw
P (462)percentage profit on turnover 利润对营业额比率 a,U[$c
P (463)period cost 期间成本 ,*%%BTnR
P (464)perpetual inventory 永续盘存 L+7L0LbNU
P (465)personal account 记名账户 h)7{Cj
P (466)PEPT 项目评审法 yYwZZa1
P (467)petty cash account 备用金账户 rePJ4i [y
P (468)petty cash voucher 备用金凭证 v4=9T<[
P (469)physical inventory 实地盘存 sL75C|f9
P (470)planning 计划 ,]\L\ V
P (471)planning horizon 计划时限