N (428)number of days stock 存货周转天数 66{Dyn7J~
N (429)number of weeks stock 存货周转周数 h{ T{3
O (430)objective classification 客体分类 js;k,`
O (431)obsolescence 陈旧 +:3s f%0
O (432)off balance sheet finance 资产负债表外筹资 SZD7"m4
O (433)offer for sale 标价出售 rEwd76?
O (434)operating budget 经营预算 a"m-&mN
O (435)operating lease 经营租赁 s1bb2R
O (436)operating statement 营业报表 :u`gjj$:s
O (437)operation time 操作时间 dlH&8
O (438)operational control 经营控制 5}TTf2&Xo#
O (439)operational gearing 经营杠杆 n{(,r'
O (440)operating plans 经营计划 x}~Z[ bx
O (441)opportunity cost 机会成本
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O (442)order 定单 a7sX*5t{R
O (443)ordinary shares 普通股 K"cV7U rE
O (444)out-of-date cheque 过期支票 nT9Hw~f<j
O (445)over capitalization 过分资本化 89UR w9
O (446)overhead 制造费用 Ui'*$W]v
O (447)overhead absorption rate 制造费用分配率 rN'8,CV
O (448)overhead cost 制造费用 C9 j
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O (449)overtrading 超过营业资金的经营 gjzU%{T?
P (450)paid cheque 已付支票 y*!8[wASHq
P (451)paid-up share capital 认定股本 kTA4!654
P (452)parent company 母公司 5a|{ytP
P (453)pareto distribution 帕累托分布 1L%$\0B4hm
P (454)participating preference shares 参与优先股 afE8Kqa:H
P (455)partnership 合伙 {7Hc00FM
P (456)payable ledger 应付款项账户 y
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P (457)payback 回收期 5DJ!:QY!
P (458)payments and receipts account 收入和支出报表 hE7rnn{
P (459)payments withheld 保留款额 N!./u(b
P (460)payroll 工资单 +5Ju `Z
P (461)payroll analysis 工资分析 1[!7xA0 j
P (462)percentage profit on turnover 利润对营业额比率 M7{_"9X{
P (463)period cost 期间成本 Y+eDE:4
P (464)perpetual inventory 永续盘存 j!"5,~
P (465)personal account 记名账户 +1^L35\@
P (466)PEPT 项目评审法 G4ycP8
P (467)petty cash account 备用金账户 :Sn4Pg
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P (468)petty cash voucher 备用金凭证 @U:PXCv
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P (469)physical inventory 实地盘存 SPm2I(at7
P (470)planning 计划 "JE->iD
P (471)planning horizon 计划时限