N (428)number of days stock 存货周转天数 Ba==Ri8$
N (429)number of weeks stock 存货周转周数 )f(.{M
O (430)objective classification 客体分类 ." 9 t<<!
O (431)obsolescence 陈旧 JQ|qg\[
O (432)off balance sheet finance 资产负债表外筹资 8;2UP`8s ?
O (433)offer for sale 标价出售 %%J)@k^vH
O (434)operating budget 经营预算 ? ->:,I=<~
O (435)operating lease 经营租赁 -+fb K/
O (436)operating statement 营业报表 $t.i)wg
+
O (437)operation time 操作时间 pUtd_8
O (438)operational control 经营控制 v_-S# (
O (439)operational gearing 经营杠杆 PR rf$& u
O (440)operating plans 经营计划 {.c(S
w}Eo
O (441)opportunity cost 机会成本 0 ?ka XD
O (442)order 定单 *K#7,*Oz
O (443)ordinary shares 普通股 Bc%A aZ0x
O (444)out-of-date cheque 过期支票 `tZu~
n
O (445)over capitalization 过分资本化 +7 6{S_CZ
O (446)overhead 制造费用 @pq#?
O (447)overhead absorption rate 制造费用分配率 7d &_5Tj:
O (448)overhead cost 制造费用 {;.q?mj
O (449)overtrading 超过营业资金的经营 h'T n&2r6
P (450)paid cheque 已付支票 f4.k%| ]
P (451)paid-up share capital 认定股本 )X*?M ?~\
P (452)parent company 母公司 zO#{qF+~;
P (453)pareto distribution 帕累托分布 EX^}#|e*h
P (454)participating preference shares 参与优先股 .Cv0Ze
P (455)partnership 合伙 ;M,u,KH)/
P (456)payable ledger 应付款项账户 C'8v\C9Ag
P (457)payback 回收期 27mGX\T
P (458)payments and receipts account 收入和支出报表 Wr3j8"f/
P (459)payments withheld 保留款额 u{Jv6K,
P (460)payroll 工资单 ~x<nz/^
P (461)payroll analysis 工资分析 jIY
P (462)percentage profit on turnover 利润对营业额比率 "-aak )7w
P (463)period cost 期间成本 yK E[,"
P (464)perpetual inventory 永续盘存 WT(i nf[
P (465)personal account 记名账户 +K c1a;
P (466)PEPT 项目评审法 QoZ7l]^
P (467)petty cash account 备用金账户 K:PzR,nn
P (468)petty cash voucher 备用金凭证 aq-`Bar
P (469)physical inventory 实地盘存 [NQ\(VQ1c
P (470)planning 计划 (!F Uu
P (471)planning horizon 计划时限
