N (428)number of days stock 存货周转天数 TFWx(}1
N (429)number of weeks stock 存货周转周数 xjOj1Hv
O (430)objective classification 客体分类 O,kzU,zOs
O (431)obsolescence 陈旧 (,gpR4O[
O (432)off balance sheet finance 资产负债表外筹资 %Hk9.1hn5
O (433)offer for sale 标价出售 HCI|6{k
O (434)operating budget 经营预算 9;^ r
O (435)operating lease 经营租赁 9$ z|
kwU
O (436)operating statement 营业报表 to1{7q
O (437)operation time 操作时间 @k!J}O
K
O (438)operational control 经营控制 DUk&`BSJ
O (439)operational gearing 经营杠杆 RN1q/H|
O (440)operating plans 经营计划 ?Sq?f?
O (441)opportunity cost 机会成本 VV*Z5U@b
O (442)order 定单 3f2%+2Zjt,
O (443)ordinary shares 普通股 ,{HxX0
O (444)out-of-date cheque 过期支票 <#s=78
g.3
O (445)over capitalization 过分资本化 nl)!)t=n
O (446)overhead 制造费用 S`Jo^!VJ4
O (447)overhead absorption rate 制造费用分配率 Vs-])Q?7J
O (448)overhead cost 制造费用 GnlP#;
O (449)overtrading 超过营业资金的经营 s:y~vd(Vi
P (450)paid cheque 已付支票 zoV4Gl
P (451)paid-up share capital 认定股本 Awo H d7M
P (452)parent company 母公司 2FxrMCC
P (453)pareto distribution 帕累托分布 Dk!;s8}*c
P (454)participating preference shares 参与优先股 3iHUG^sLW
P (455)partnership 合伙 y\DR,$Py
P (456)payable ledger 应付款项账户 :esHtkyML
P (457)payback 回收期 WB2An7i@"{
P (458)payments and receipts account 收入和支出报表 .a%D:4GYR
P (459)payments withheld 保留款额 B&~#.<23:
P (460)payroll 工资单 s4@dEK8W
P (461)payroll analysis 工资分析 Q`"gKBN1
P (462)percentage profit on turnover 利润对营业额比率 HJVi:;o
P (463)period cost 期间成本 )uvs%hK
P (464)perpetual inventory 永续盘存 4aAuE0
P (465)personal account 记名账户 i NX%Zk[
P (466)PEPT 项目评审法 uXX3I
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P (467)petty cash account 备用金账户 TBN0u k
P (468)petty cash voucher 备用金凭证 Ak`7 f$z
P (469)physical inventory 实地盘存 ]d$:R`;
P (470)planning 计划 G x;U 3iV
P (471)planning horizon 计划时限