N (428)number of days stock 存货周转天数 e]5NA?2j
N (429)number of weeks stock 存货周转周数 B*t1Y<>x
O (430)objective classification 客体分类 HYL['B?Wid
O (431)obsolescence 陈旧 m>RtKCtP
O (432)off balance sheet finance 资产负债表外筹资 4Y1dkg1y
O (433)offer for sale 标价出售 'rTJ *1i
O (434)operating budget 经营预算 t1G__5wp
O (435)operating lease 经营租赁 }1 %% `
O (436)operating statement 营业报表 [jksOC)@4
O (437)operation time 操作时间 b
0 qA
O (438)operational control 经营控制 =dsEt\
j
O (439)operational gearing 经营杠杆 $N Mu
O (440)operating plans 经营计划 *Q)-"]O(k
O (441)opportunity cost 机会成本 MiR$ N
O (442)order 定单 ANgt\8
O (443)ordinary shares 普通股 1xu~@v 60
O (444)out-of-date cheque 过期支票 #SG.`J<%
O (445)over capitalization 过分资本化 v*&j A 8D
O (446)overhead 制造费用 97qf3^gGd
O (447)overhead absorption rate 制造费用分配率 '1(6@5tyWk
O (448)overhead cost 制造费用 Eg8b|!-')8
O (449)overtrading 超过营业资金的经营 i"x V=.
P (450)paid cheque 已付支票 Nukyvse
P (451)paid-up share capital 认定股本 qWx{eRp d
P (452)parent company 母公司 .6C 6ZUB;
P (453)pareto distribution 帕累托分布 T
"h jL
P (454)participating preference shares 参与优先股 Pd-LDs+Ga
P (455)partnership 合伙 QBG jH^kL
P (456)payable ledger 应付款项账户 Xk/i yp/
P (457)payback 回收期 [$pb
P (458)payments and receipts account 收入和支出报表 >rJ**y
P (459)payments withheld 保留款额 )2#&l
P (460)payroll 工资单 a
9{:ot8,
P (461)payroll analysis 工资分析 H= \Tse_.
P (462)percentage profit on turnover 利润对营业额比率 ^*.+4iH x
P (463)period cost 期间成本 ;^ u,[d
P (464)perpetual inventory 永续盘存 T?QW$cU!e:
P (465)personal account 记名账户 ,RM8D)m\
P (466)PEPT 项目评审法 S;jD@j\t&
P (467)petty cash account 备用金账户 F"
M
P (468)petty cash voucher 备用金凭证 5 ba e-
P (469)physical inventory 实地盘存 fVf:voh
P (470)planning 计划 .9WOT ti
P (471)planning horizon 计划时限
