N (428)number of days stock 存货周转天数 !5%5]9'n@*
N (429)number of weeks stock 存货周转周数 h+~df(S.
O (430)objective classification 客体分类 hdtnC29$
O (431)obsolescence 陈旧 C!{AnWf
O (432)off balance sheet finance 资产负债表外筹资 ~po%GoH(K
O (433)offer for sale 标价出售 xY'qm8V
O (434)operating budget 经营预算 ,&&M|,NQ&s
O (435)operating lease 经营租赁 >2CusT 2
O (436)operating statement 营业报表 Tj21YK.mk
O (437)operation time 操作时间 3U "')
O (438)operational control 经营控制 ZoON5P>
O (439)operational gearing 经营杠杆 U+PCvl=x
O (440)operating plans 经营计划 aXbNDj
][
O (441)opportunity cost 机会成本 pl x/}ah8
O (442)order 定单 M2E87w
O (443)ordinary shares 普通股 Yuo1'gE+
O (444)out-of-date cheque 过期支票 [s{r$!Gl
O (445)over capitalization 过分资本化 s"'
,370
O (446)overhead 制造费用 +'['HQ)
O (447)overhead absorption rate 制造费用分配率 Cld<D5\|f+
O (448)overhead cost 制造费用 [j}7 @Mr`\
O (449)overtrading 超过营业资金的经营 g"]<J &
P (450)paid cheque 已付支票 l IV xW+
P (451)paid-up share capital 认定股本 ,+/9K )X
P (452)parent company 母公司 M_!u@\
P (453)pareto distribution 帕累托分布 @?3vRs}h
P (454)participating preference shares 参与优先股 =Esbeb7P
P (455)partnership 合伙 Ue3B+k9w
P (456)payable ledger 应付款项账户 G?1x+H;o5
P (457)payback 回收期 K 5qLBz@U
P (458)payments and receipts account 收入和支出报表 2 rO)qjiH
P (459)payments withheld 保留款额 U8K &Q4^
P (460)payroll 工资单 `xX4!^0Hm
P (461)payroll analysis 工资分析 a#Kmj 0
P (462)percentage profit on turnover 利润对营业额比率 GL 5^_`n
P (463)period cost 期间成本 'EL ||
P (464)perpetual inventory 永续盘存 KIKq9 *
P (465)personal account 记名账户 4aN+}TkH@G
P (466)PEPT 项目评审法 Qb?y@>-[
P (467)petty cash account 备用金账户 lj EB
P (468)petty cash voucher 备用金凭证 +2EHmuJ;
P (469)physical inventory 实地盘存 'je8k7`VA
P (470)planning 计划 gj[ >p=Wn
P (471)planning horizon 计划时限
