N (428)number of days stock 存货周转天数 ya8MjGo
N (429)number of weeks stock 存货周转周数 EUevR/S
O (430)objective classification 客体分类 6O uB} *
O (431)obsolescence 陈旧 ~fbFA?g3
O (432)off balance sheet finance 资产负债表外筹资 -}Vnr\f
O (433)offer for sale 标价出售 kBg,U 8|S
O (434)operating budget 经营预算 yU]NgG=z:-
O (435)operating lease 经营租赁 f-&4x_5
O (436)operating statement 营业报表 feSd%
O (437)operation time 操作时间 xsn2Qn/P
O (438)operational control 经营控制 ;5QdT{$H
O (439)operational gearing 经营杠杆 xwoK#eC~ F
O (440)operating plans 经营计划 p(o"K@I
O (441)opportunity cost 机会成本 T9N][5 \
O (442)order 定单 g.$a]pZz
O (443)ordinary shares 普通股 ^ur?da9z'
O (444)out-of-date cheque 过期支票 o| FjNL
O (445)over capitalization 过分资本化 CR3<9=Lv>
O (446)overhead 制造费用 5nC#<EE
O (447)overhead absorption rate 制造费用分配率 5'=\$Ob
O (448)overhead cost 制造费用 If[4]-dq
O (449)overtrading 超过营业资金的经营 FJxg9!%d
P (450)paid cheque 已付支票 R"%zmA@o=
P (451)paid-up share capital 认定股本 KG7 ~)g
P (452)parent company 母公司 c &4EO|
P (453)pareto distribution 帕累托分布 ehe hTP
P (454)participating preference shares 参与优先股 KCEB J{jM
P (455)partnership 合伙 lr[U6CJY
P (456)payable ledger 应付款项账户 @$o.Z;83`r
P (457)payback 回收期 =UY)U-
P (458)payments and receipts account 收入和支出报表 8[@aX;I
P (459)payments withheld 保留款额 } o^VEJc`O
P (460)payroll 工资单 &5k$ v^W5
P (461)payroll analysis 工资分析 ((OQs .
P (462)percentage profit on turnover 利润对营业额比率 ZYf0FC=-
P (463)period cost 期间成本 !C ]5_
P (464)perpetual inventory 永续盘存 lsJl+%&8
P (465)personal account 记名账户 ;\1/4;m
P (466)PEPT 项目评审法 zM:&` 6;e
P (467)petty cash account 备用金账户 5,Rxc=
P (468)petty cash voucher 备用金凭证 X+6`]]
P (469)physical inventory 实地盘存 ePF)wl;m
P (470)planning 计划 {"f4oK{
w
P (471)planning horizon 计划时限
