N (428)number of days stock 存货周转天数 ^}<h_T?<_-
N (429)number of weeks stock 存货周转周数 y (=$z/
O (430)objective classification 客体分类 <izn B 8@
O (431)obsolescence 陈旧 W< :7z
O (432)off balance sheet finance 资产负债表外筹资 YjwC8#$
O (433)offer for sale 标价出售 @x/D8HK2
O (434)operating budget 经营预算 Hge0$6l
O (435)operating lease 经营租赁 *ta?7u SiT
O (436)operating statement 营业报表 Wt9'-"c
O (437)operation time 操作时间 Huho| 6ohH
O (438)operational control 经营控制 K|sx"u|?
O (439)operational gearing 经营杠杆 o_on/{qz
O (440)operating plans 经营计划 .WT ar9e#
O (441)opportunity cost 机会成本 qI5`:P H%n
O (442)order 定单 &bT \4
O (443)ordinary shares 普通股 cP`[/5R
O (444)out-of-date cheque 过期支票 K}9 c$C4
O (445)over capitalization 过分资本化 }(Dt,F`
O (446)overhead 制造费用 ,p[9EW* 8
O (447)overhead absorption rate 制造费用分配率 FR? \H"'x
O (448)overhead cost 制造费用 Zp
<^|=D
O (449)overtrading 超过营业资金的经营 f,'9Bj. ~
P (450)paid cheque 已付支票 \ 3H B
P (451)paid-up share capital 认定股本 2(K@V6j$M
P (452)parent company 母公司 h YE
UiQ
P (453)pareto distribution 帕累托分布 Z<@dM2b)
P (454)participating preference shares 参与优先股 Eao^/MKx-
P (455)partnership 合伙 bz\-%$^k
P (456)payable ledger 应付款项账户 kNrN72qg
P (457)payback 回收期 vOi4$I~CJ
P (458)payments and receipts account 收入和支出报表 ;FO( mL (
P (459)payments withheld 保留款额 GLE"[!s]f
P (460)payroll 工资单 .<kbYo:MV
P (461)payroll analysis 工资分析 U) i q
P (462)percentage profit on turnover 利润对营业额比率 TIYo&? Z)
P (463)period cost 期间成本 Y;[+ ^J *a
P (464)perpetual inventory 永续盘存 b_ rHt
s
P (465)personal account 记名账户 dxK3462
P (466)PEPT 项目评审法 b [os0D95
P (467)petty cash account 备用金账户 n,8bQP=&
P (468)petty cash voucher 备用金凭证 II)
K0<
P (469)physical inventory 实地盘存 nX|]JW
P (470)planning 计划 F0]xc
P (471)planning horizon 计划时限
