N (428)number of days stock 存货周转天数 DYx3 NDX7
N (429)number of weeks stock 存货周转周数 4'[/gMUkw
O (430)objective classification 客体分类 l%L..WCT]
O (431)obsolescence 陈旧 4;=+q
b
O (432)off balance sheet finance 资产负债表外筹资 4"7/+6Z
O (433)offer for sale 标价出售 wX[g\,?}'
O (434)operating budget 经营预算 ^O}` i
O (435)operating lease 经营租赁 E&9BeU
a#
O (436)operating statement 营业报表 yJNQO'wcv
O (437)operation time 操作时间 D5^wT>3>
O (438)operational control 经营控制 ,#m:U5#h
O (439)operational gearing 经营杠杆 zb.dVK`7N-
O (440)operating plans 经营计划 vL}e
1V:
O (441)opportunity cost 机会成本 ?cF`T/z ]"
O (442)order 定单 bL -+
O (443)ordinary shares 普通股 NH~\kV
O (444)out-of-date cheque 过期支票 <*oTVl4fS
O (445)over capitalization 过分资本化 QY|Rz(;m
O (446)overhead 制造费用 5o2w)<d!
O (447)overhead absorption rate 制造费用分配率 j`7q7}
O (448)overhead cost 制造费用 @Jr:+|v3B
O (449)overtrading 超过营业资金的经营 Cl& YN}t5
P (450)paid cheque 已付支票 [_P ZdIN
P (451)paid-up share capital 认定股本 ZMEU4?F
P (452)parent company 母公司 n< 3qr}ZG^
P (453)pareto distribution 帕累托分布 d;@"Naw
P (454)participating preference shares 参与优先股
_Fkz^B*
P (455)partnership 合伙 h9RL(Kq{
P (456)payable ledger 应付款项账户 xl>8B/Zmf#
P (457)payback 回收期 |kG j
}v3
P (458)payments and receipts account 收入和支出报表 O3 NI
P (459)payments withheld 保留款额 Rq B 8g
P (460)payroll 工资单 Q,v/]bXd
P (461)payroll analysis 工资分析 P@|
W \
P (462)percentage profit on turnover 利润对营业额比率 W-D{ c U
P (463)period cost 期间成本 }l"pxp1K
P (464)perpetual inventory 永续盘存 \:y oS>G
P (465)personal account 记名账户 LT[g
+zGB
P (466)PEPT 项目评审法 :<gC7UW
P (467)petty cash account 备用金账户 ? `hA :X<
P (468)petty cash voucher 备用金凭证 Nux
P (469)physical inventory 实地盘存 wAD%1;
P (470)planning 计划 6pP:Q_U$
P (471)planning horizon 计划时限
