N (428)number of days stock 存货周转天数 MFa/%O_*
N (429)number of weeks stock 存货周转周数 >&+V[srfD
O (430)objective classification 客体分类 9;{(.
K
O (431)obsolescence 陈旧 &\6},JN
O (432)off balance sheet finance 资产负债表外筹资 -(
p%+`
O (433)offer for sale 标价出售
V^Z5i]zT
O (434)operating budget 经营预算 #OM'2@
O (435)operating lease 经营租赁 Q+Q"J U
O (436)operating statement 营业报表 S"G(_%
O (437)operation time 操作时间 -|}?+W
O (438)operational control 经营控制 7$%G3Q|)L
O (439)operational gearing 经营杠杆 ; ,sNRES3
O (440)operating plans 经营计划 n!Y_SPg
O (441)opportunity cost 机会成本 T<Xw[PEnP
O (442)order 定单 iQ
Xlz]'
O (443)ordinary shares 普通股 %D#&RS
O (444)out-of-date cheque 过期支票 Ow> u!P!
O (445)over capitalization 过分资本化 !`Kg&t [&V
O (446)overhead 制造费用 EQ^]W-gN
O (447)overhead absorption rate 制造费用分配率 Dmi.@.
O (448)overhead cost 制造费用 7:LEf"vRZ
O (449)overtrading 超过营业资金的经营 \`~YW<D
P (450)paid cheque 已付支票 up['<Kt+a
P (451)paid-up share capital 认定股本 @R`6jS_gK
P (452)parent company 母公司 Ua|iAD1
P (453)pareto distribution 帕累托分布 |Y}YhUI&
P (454)participating preference shares 参与优先股 3]kM&lK5\
P (455)partnership 合伙 Z_bVCe{
P (456)payable ledger 应付款项账户 0^V<,CAV
P (457)payback 回收期 QpQ 2hNf
P (458)payments and receipts account 收入和支出报表 p({@t
=L3g
P (459)payments withheld 保留款额 dO2?&f
P (460)payroll 工资单 5L2j,]
P (461)payroll analysis 工资分析 ~x9J&*zxM
P (462)percentage profit on turnover 利润对营业额比率 ?F]
P=S
:x
P (463)period cost 期间成本 TEo
P (464)perpetual inventory 永续盘存 K!ogpd&X&
P (465)personal account 记名账户 qgl-,3GY%N
P (466)PEPT 项目评审法 %>+lr%B
P (467)petty cash account 备用金账户 XYP
RMa?
P (468)petty cash voucher 备用金凭证 xa'U_]m
P (469)physical inventory 实地盘存 vzfMME17
P (470)planning 计划 g)Hsd0
P (471)planning horizon 计划时限