N (428)number of days stock 存货周转天数 Ov~>* [
N (429)number of weeks stock 存货周转周数 >}!})]Xw9
O (430)objective classification 客体分类 Ub*O*nre
O (431)obsolescence 陈旧 W"H*Ad(V
O (432)off balance sheet finance 资产负债表外筹资 $r/tVu2!W
O (433)offer for sale 标价出售 {w VJv1*l
O (434)operating budget 经营预算 F */J`l
O (435)operating lease 经营租赁 >Byxb./*
O (436)operating statement 营业报表 -@G,Ry-\t
O (437)operation time 操作时间 jf~-;2
O (438)operational control 经营控制 KIHr%
O (439)operational gearing 经营杠杆 A{KF<Omu
O (440)operating plans 经营计划 ~V!gHJ5M
O (441)opportunity cost 机会成本 C \5"Kb
O (442)order 定单 2VA mL7)
O (443)ordinary shares 普通股 0%GQXiy
O (444)out-of-date cheque 过期支票 2 22Mm/QN
O (445)over capitalization 过分资本化 i.6+ CA
O (446)overhead 制造费用 |$.`4h?
O (447)overhead absorption rate 制造费用分配率 xa|/P# q
O (448)overhead cost 制造费用 IO]%AL( .;
O (449)overtrading 超过营业资金的经营 .Fn7yTQ%
P (450)paid cheque 已付支票 uO}UvMW
P (451)paid-up share capital 认定股本 ! 6: X]
P (452)parent company 母公司 , e5#wz
P (453)pareto distribution 帕累托分布 u|D|pRM-LT
P (454)participating preference shares 参与优先股 QwgP+ M+
P (455)partnership 合伙 72{Ce7J 4
P (456)payable ledger 应付款项账户 0l>4Umxr{J
P (457)payback 回收期 s^ R i g[
P (458)payments and receipts account 收入和支出报表 o[E|xw
P (459)payments withheld 保留款额 &Uu8wFbIJ
P (460)payroll 工资单 E)utrO R
P (461)payroll analysis 工资分析 jxNnrIA
P (462)percentage profit on turnover 利润对营业额比率 E [b6k&A
P (463)period cost 期间成本 "3X~BdH&J
P (464)perpetual inventory 永续盘存 ntt:>j$
P (465)personal account 记名账户 AvEd?
P (466)PEPT 项目评审法 `78) |a*R.
P (467)petty cash account 备用金账户 7,&M6<~
P (468)petty cash voucher 备用金凭证 UbSAyf
P (469)physical inventory 实地盘存 UKBaGX:v
P (470)planning 计划 Ht=h9}x"g
P (471)planning horizon 计划时限
