N (428)number of days stock 存货周转天数 5 ;|9bWH
N (429)number of weeks stock 存货周转周数 Z].>U!7W
O (430)objective classification 客体分类 vuAAaKz
O (431)obsolescence 陈旧 `8y &
O (432)off balance sheet finance 资产负债表外筹资 Mys;Il"
O (433)offer for sale 标价出售 Yd<~]aXM
O (434)operating budget 经营预算 eq@ v2o7
O (435)operating lease 经营租赁 @+{S-iD"
O (436)operating statement 营业报表 $ o t"Du
O (437)operation time 操作时间 NA3yd^sr
O (438)operational control 经营控制 ?%LD1 <ya
O (439)operational gearing 经营杠杆 5#fLGXP
O (440)operating plans 经营计划 [p7le8=
O (441)opportunity cost 机会成本 *e8V4P
O (442)order 定单
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O (443)ordinary shares 普通股 n!N;WL3k
O (444)out-of-date cheque 过期支票 NeK:[Q@je
O (445)over capitalization 过分资本化 jkdNisq37
O (446)overhead 制造费用 Y3Qq'FN!I
O (447)overhead absorption rate 制造费用分配率 %(kq Hxc
O (448)overhead cost 制造费用 Vm.u3KE
O (449)overtrading 超过营业资金的经营 W4#:_R,&,
P (450)paid cheque 已付支票 4]+ ^K`
P (451)paid-up share capital 认定股本 \E#r[9F{
P (452)parent company 母公司 z%AIv%
P (453)pareto distribution 帕累托分布 &FZe LIt
P (454)participating preference shares 参与优先股 (Dn-vY'
P (455)partnership 合伙 +(/Z=4;,[
P (456)payable ledger 应付款项账户 VAthQ<
P (457)payback 回收期 ~/#?OLj(T
P (458)payments and receipts account 收入和支出报表 z`Q5J9_<cV
P (459)payments withheld 保留款额 _cJ{fYwYU
P (460)payroll 工资单 T,IV)aq
P (461)payroll analysis 工资分析 KC]Jbm{y
P (462)percentage profit on turnover 利润对营业额比率 M"FAUqz`
P (463)period cost 期间成本 P! 3$RO
P (464)perpetual inventory 永续盘存 Bdg*XfXXk
P (465)personal account 记名账户 .o-j
P (466)PEPT 项目评审法 JZtFt=>q
P (467)petty cash account 备用金账户 $yc,D=*Isi
P (468)petty cash voucher 备用金凭证 RXof$2CZS
P (469)physical inventory 实地盘存 @t2 Q5c
P (470)planning 计划 000$ZsW?
P (471)planning horizon 计划时限