N (428)number of days stock 存货周转天数 DEeL48{R
N (429)number of weeks stock 存货周转周数 =)UiI3xHk
O (430)objective classification 客体分类 So]FDd
O (431)obsolescence 陈旧 8GAQVe^$-
O (432)off balance sheet finance 资产负债表外筹资 |&pz,"(
O (433)offer for sale 标价出售 6+d"3-R.
O (434)operating budget 经营预算 #$z -]i
O (435)operating lease 经营租赁 o>,z %+
O (436)operating statement 营业报表 m$UT4,Ol
O (437)operation time 操作时间 a0j.\g
O (438)operational control 经营控制 %a6]gsiv2<
O (439)operational gearing 经营杠杆 hF PRC0ftE
O (440)operating plans 经营计划 $.]t1e7s
O (441)opportunity cost 机会成本 F vk:c-
O (442)order 定单 wyhf:!-I
O (443)ordinary shares 普通股 _!g
NF=
O (444)out-of-date cheque 过期支票 gkn/E}K#
O (445)over capitalization 过分资本化 8gKR<X.G
O (446)overhead 制造费用 *UxB`iA
O (447)overhead absorption rate 制造费用分配率 Fea\ eB
O (448)overhead cost 制造费用 XGl13@=O
O (449)overtrading 超过营业资金的经营 - 5Wt9
P (450)paid cheque 已付支票 :XY3TI
P (451)paid-up share capital 认定股本 uV:uXQni``
P (452)parent company 母公司 h
swMy
P (453)pareto distribution 帕累托分布 s3RyLT
P (454)participating preference shares 参与优先股 cz~FWk
P (455)partnership 合伙 z4`n%~w1b
P (456)payable ledger 应付款项账户 `; %a
QR
P (457)payback 回收期 iOXP\:mPo
P (458)payments and receipts account 收入和支出报表 Leick6
P (459)payments withheld 保留款额 ={0{X9t?'j
P (460)payroll 工资单 t-'GRme
P (461)payroll analysis 工资分析 RV*Zi\-X
P (462)percentage profit on turnover 利润对营业额比率 `hf9rjy4
P (463)period cost 期间成本 (_5+`YsV
P (464)perpetual inventory 永续盘存 |]3);^0
P (465)personal account 记名账户 @"7dk.|
P (466)PEPT 项目评审法 P87Fg
P (467)petty cash account 备用金账户 ~\IDg/9Cj
P (468)petty cash voucher 备用金凭证 $i]
M6<Vxn
P (469)physical inventory 实地盘存 M<m64{m1
P (470)planning 计划 Kj|F
P (471)planning horizon 计划时限