N (428)number of days stock 存货周转天数 n}19?K]g
N (429)number of weeks stock 存货周转周数 B-!guf
rnY
O (430)objective classification 客体分类 fC_zX}3
O (431)obsolescence 陈旧 +.w[6
O (432)off balance sheet finance 资产负债表外筹资 gf+o1\5t@
O (433)offer for sale 标价出售 6|QTS|!
O (434)operating budget 经营预算 F(deu^s%{
O (435)operating lease 经营租赁 +Dv 7:x7
O (436)operating statement 营业报表 T3=(`
O (437)operation time 操作时间 t-_#Q bzE{
O (438)operational control 经营控制 SijtTY#r
O (439)operational gearing 经营杠杆 I?^aCnU
O (440)operating plans 经营计划 V
{p*z
O (441)opportunity cost 机会成本 iwUv`>l&
O (442)order 定单 a;%I\w;2
O (443)ordinary shares 普通股 P"b8!k?
O (444)out-of-date cheque 过期支票 +|6`E3j%
O (445)over capitalization 过分资本化 M3ZOk<O<R
O (446)overhead 制造费用 Tj=gRQ2v
O (447)overhead absorption rate 制造费用分配率 pg+b[7
O (448)overhead cost 制造费用 '}_=kp'X
O (449)overtrading 超过营业资金的经营 Q*gnAi&.#
P (450)paid cheque 已付支票 RF:04d
P (451)paid-up share capital 认定股本 fTBVvY4(
P (452)parent company 母公司
4iwf\#
P (453)pareto distribution 帕累托分布 &1P(O\d
P (454)participating preference shares 参与优先股 GSP?X$E
P (455)partnership 合伙 :WVSJ,. !
P (456)payable ledger 应付款项账户 6;gLwOeOHY
P (457)payback 回收期 EOhC6>ATh
P (458)payments and receipts account 收入和支出报表
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P (459)payments withheld 保留款额 ?b56AE
P (460)payroll 工资单 z?)He)d
P (461)payroll analysis 工资分析 ~Po<(A}`f
P (462)percentage profit on turnover 利润对营业额比率 K!p,x;YX
P (463)period cost 期间成本 guU=NQZ
P (464)perpetual inventory 永续盘存 t ^
m~
P (465)personal account 记名账户 GLCAiSMz[
P (466)PEPT 项目评审法 8&%Cy'TIz4
P (467)petty cash account 备用金账户 CI^[I\$&
P (468)petty cash voucher 备用金凭证 i0\)%H
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P (469)physical inventory 实地盘存 6(Vhtr2(*
P (470)planning 计划 E4=qh1d
P (471)planning horizon 计划时限