N (428)number of days stock 存货周转天数 @u@N&{b5"
N (429)number of weeks stock 存货周转周数 8iv0
&91Z
O (430)objective classification 客体分类
a ~
O (431)obsolescence 陈旧 @2yoy&IO
O (432)off balance sheet finance 资产负债表外筹资 v&7yqEm}B
O (433)offer for sale 标价出售 e8Ul^]
O (434)operating budget 经营预算 MNuBZnO
O (435)operating lease 经营租赁 ec8iZ8h8
O (436)operating statement 营业报表 =d+~l
O (437)operation time 操作时间 0A,u!"4[
O (438)operational control 经营控制 `G@(Z:]f,t
O (439)operational gearing 经营杠杆 [Re.sX}$Y
O (440)operating plans 经营计划 [Sj _=
O (441)opportunity cost 机会成本 /v <FH
}
O (442)order 定单 (WCczXm )
O (443)ordinary shares 普通股 %@,%A_So k
O (444)out-of-date cheque 过期支票
. r?URC
O (445)over capitalization 过分资本化 ]QJN` ;b0
O (446)overhead 制造费用 Wr j<}L|
O (447)overhead absorption rate 制造费用分配率 Zra P\ ?
O (448)overhead cost 制造费用 U} K]W>Z
O (449)overtrading 超过营业资金的经营 G7qB
P (450)paid cheque 已付支票 Ii.?|
u
P (451)paid-up share capital 认定股本 uo TTHj7cq
P (452)parent company 母公司 e{Y8m Xu
P (453)pareto distribution 帕累托分布 ZZ? KD\S5
P (454)participating preference shares 参与优先股 m=4hi(
g
P (455)partnership 合伙 l-gNJ=l+K
P (456)payable ledger 应付款项账户 2ophh/]
P (457)payback 回收期 P
\rA>ZY
P (458)payments and receipts account 收入和支出报表 )c<X.4
P (459)payments withheld 保留款额 `
it<\r[=
P (460)payroll 工资单 o>l/*i0I
P (461)payroll analysis 工资分析 I1)t1%6"vJ
P (462)percentage profit on turnover 利润对营业额比率 Ivx]DXR|
P (463)period cost 期间成本 ,]L sX"u
P (464)perpetual inventory 永续盘存 r.ib"W#4
P (465)personal account 记名账户 H/^t]bg,
P (466)PEPT 项目评审法 Qn!KL0w
P (467)petty cash account 备用金账户 t%fcp
P (468)petty cash voucher 备用金凭证 th^&wp
P (469)physical inventory 实地盘存 EEp~\^-
P (470)planning 计划 {3qlx1w
P (471)planning horizon 计划时限