N (428)number of days stock 存货周转天数 h<$V ry}
N (429)number of weeks stock 存货周转周数 (`<l" @:_*
O (430)objective classification 客体分类 Tm.(gK
O (431)obsolescence 陈旧 <&t^&6k
O (432)off balance sheet finance 资产负债表外筹资 cCw?%qq,L
O (433)offer for sale 标价出售 BN|+2D+S
O (434)operating budget 经营预算 rgRh ySud
O (435)operating lease 经营租赁 Hhx<k{B@7
O (436)operating statement 营业报表 Y9'Bdm/
O (437)operation time 操作时间 X%h1r`h&
O (438)operational control 经营控制 M9fAv
O (439)operational gearing 经营杠杆 cPPE8}PVH
O (440)operating plans 经营计划 q/ 6d^&
O (441)opportunity cost 机会成本 >C*q
O (442)order 定单 <q~&g
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O (443)ordinary shares 普通股 oi::/W|A+
O (444)out-of-date cheque 过期支票 "F7g8vu
O (445)over capitalization 过分资本化 gX{V>T(<
O (446)overhead 制造费用 "qu%$L
O (447)overhead absorption rate 制造费用分配率 HZ>Xm6DnC5
O (448)overhead cost 制造费用 ;k9s@e#a
O (449)overtrading 超过营业资金的经营 Fm#4;'x5E
P (450)paid cheque 已付支票 pV=X
P (451)paid-up share capital 认定股本 `-hFk88
P (452)parent company 母公司 Hd
U1gV>
P (453)pareto distribution 帕累托分布 `2o/W]SSk
P (454)participating preference shares 参与优先股 $83
TA><a
P (455)partnership 合伙 ullq}}
P (456)payable ledger 应付款项账户 cZe,l1$
P (457)payback 回收期 c#<v
:b
P (458)payments and receipts account 收入和支出报表 S@k4k^Vg
P (459)payments withheld 保留款额 B;SYO>.W
P (460)payroll 工资单 Ja4O*C<
P (461)payroll analysis 工资分析 ^}ngbDn
P (462)percentage profit on turnover 利润对营业额比率 u%Hegqn
P (463)period cost 期间成本 {-PD3 [f"
P (464)perpetual inventory 永续盘存 %t([
P (465)personal account 记名账户 zbOEF
P (466)PEPT 项目评审法 +w?RW^:Q=
P (467)petty cash account 备用金账户 c]P`U(q9TV
P (468)petty cash voucher 备用金凭证
'&I.w p`^
P (469)physical inventory 实地盘存 4l@*x^F
P (470)planning 计划 exiCy1[+
P (471)planning horizon 计划时限