N (428)number of days stock 存货周转天数 Y_nl9}&+C0
N (429)number of weeks stock 存货周转周数 c2Wp 8l
O (430)objective classification 客体分类 "7J38Ej\
O (431)obsolescence 陈旧 -% \LW1
O (432)off balance sheet finance 资产负债表外筹资 ,!dVhG#
O (433)offer for sale 标价出售 KAg-M#
O (434)operating budget 经营预算 \+j:d
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O (435)operating lease 经营租赁 *$Y_ %
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O (436)operating statement 营业报表 Ug )eyu
O (437)operation time 操作时间 MdhD "Q
O (438)operational control 经营控制 4JRQ=T|P7I
O (439)operational gearing 经营杠杆 EV@yJ]
O (440)operating plans 经营计划 SZvp%hS0
O (441)opportunity cost 机会成本 x>tsI}C
O (442)order 定单 M|fC2[]v B
O (443)ordinary shares 普通股 @,m 7%,
O (444)out-of-date cheque 过期支票 I]a [Ngj
O (445)over capitalization 过分资本化 %UlgG1?A
O (446)overhead 制造费用 QB3er]y0%
O (447)overhead absorption rate 制造费用分配率 =q}Z2 OoYh
O (448)overhead cost 制造费用 4%#q.qI
O (449)overtrading 超过营业资金的经营 n0Qp:_2z
P (450)paid cheque 已付支票 p<+Y;,+
P (451)paid-up share capital 认定股本 Va[t'%~&zR
P (452)parent company 母公司 Jl<pWjkZZ
P (453)pareto distribution 帕累托分布 ,P%i%YPj
P (454)participating preference shares 参与优先股 &"(zK"O
P (455)partnership 合伙 ZCuo YE$g
P (456)payable ledger 应付款项账户 qM<CBcON
P (457)payback 回收期 \k{d'R#~(
P (458)payments and receipts account 收入和支出报表 Rn)fwGC
P (459)payments withheld 保留款额 "B>8on8O
P (460)payroll 工资单 L+~XW'P?
P (461)payroll analysis 工资分析 !j%uwje\
P (462)percentage profit on turnover 利润对营业额比率 0?cJ>)N
P (463)period cost 期间成本 <G'M/IR a
P (464)perpetual inventory 永续盘存 45k.U $<|
P (465)personal account 记名账户 0BH-kr
P (466)PEPT 项目评审法 "7
eL&
P (467)petty cash account 备用金账户 .03Rp5+v
P (468)petty cash voucher 备用金凭证 &?}A/(#
P (469)physical inventory 实地盘存 Rg^ps
P (470)planning 计划 l6zYiM
P (471)planning horizon 计划时限