N (428)number of days stock 存货周转天数 ROr|n]aJj
N (429)number of weeks stock 存货周转周数 s?Z{LWZ@
O (430)objective classification 客体分类 M,vCAZ
O (431)obsolescence 陈旧 nu `R(2/
O (432)off balance sheet finance 资产负债表外筹资 2{xf{)hO?
O (433)offer for sale 标价出售 bO'?7=SC
O (434)operating budget 经营预算 "rnVPHnQR
O (435)operating lease 经营租赁 j a'
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O (436)operating statement 营业报表 C <d]0)
O (437)operation time 操作时间 @:/H)F^x
O (438)operational control 经营控制 `D? &)Y
O (439)operational gearing 经营杠杆 gX~lYdA
O (440)operating plans 经营计划 a_\t(U
O (441)opportunity cost 机会成本 cB6LJ}R
O (442)order 定单 sZ>0*S
O (443)ordinary shares 普通股 \'6%Ld5km
O (444)out-of-date cheque 过期支票 c=f;3N
O (445)over capitalization 过分资本化 W.(Q
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O (446)overhead 制造费用 f+%s.[;A
O (447)overhead absorption rate 制造费用分配率 (&1565
O (448)overhead cost 制造费用 ?/fC"MJq?
O (449)overtrading 超过营业资金的经营 V
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P (450)paid cheque 已付支票 ^4C
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P (451)paid-up share capital 认定股本 gn:&akg
P (452)parent company 母公司 x3l~k Z(
P (453)pareto distribution 帕累托分布 N (0%C?
P (454)participating preference shares 参与优先股 W.c>("gC
P (455)partnership 合伙 }_oQg_-7e
P (456)payable ledger 应付款项账户 ' 7H"ezt
P (457)payback 回收期 &3|l4R\
P (458)payments and receipts account 收入和支出报表 {XH3zMk[
P (459)payments withheld 保留款额 CsJ&,(s(
P (460)payroll 工资单
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P (461)payroll analysis 工资分析 1nR\m+{
P (462)percentage profit on turnover 利润对营业额比率 BUUc9&f3o
P (463)period cost 期间成本 moCR64n
P (464)perpetual inventory 永续盘存 {Fvl7Sh
P (465)personal account 记名账户 D$Ao-6QE
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P (466)PEPT 项目评审法 E/2_@&U
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P (467)petty cash account 备用金账户 a(AYY<g
P (468)petty cash voucher 备用金凭证 p^s:s-"f\
P (469)physical inventory 实地盘存 m[nrr6 G"
P (470)planning 计划 :pLaxWus!
P (471)planning horizon 计划时限