N (428)number of days stock 存货周转天数 @Jm7^;9/
N (429)number of weeks stock 存货周转周数
@fv}G>t
O (430)objective classification 客体分类 .MQ^(
O (431)obsolescence 陈旧
X\$ 0
O (432)off balance sheet finance 资产负债表外筹资 css64WX^0c
O (433)offer for sale 标价出售 ;9o;r)9~
O (434)operating budget 经营预算 WQ yLf;!Lz
O (435)operating lease 经营租赁 p' 7*6bj1
O (436)operating statement 营业报表 ~x#w<0e>
O (437)operation time 操作时间 n1
6 `y}
O (438)operational control 经营控制 ~ Tbj
=f
O (439)operational gearing 经营杠杆 d8-A*W[
O (440)operating plans 经营计划 98=wnWX 6$
O (441)opportunity cost 机会成本 cdqB,]"
O (442)order 定单 dL7E< ?l
O (443)ordinary shares 普通股 3 rLTF\
O (444)out-of-date cheque 过期支票 ['8!qr
O (445)over capitalization 过分资本化 Hbv6_ H
O (446)overhead 制造费用 'lHdOG
O (447)overhead absorption rate 制造费用分配率 !EUan
O (448)overhead cost 制造费用 t!Sq A(-V
O (449)overtrading 超过营业资金的经营 Oo kh<ES>
P (450)paid cheque 已付支票 8-<: i
P (451)paid-up share capital 认定股本 ]smkTo/
P (452)parent company 母公司 Z{&cuo.@<]
P (453)pareto distribution 帕累托分布 D}8EER b
P (454)participating preference shares 参与优先股 |5Xq0nvCe
P (455)partnership 合伙 >pUtwIP
P (456)payable ledger 应付款项账户 *m?/O} R
P (457)payback 回收期 W9NX=gE4
P (458)payments and receipts account 收入和支出报表 D %Xo&V[
P (459)payments withheld 保留款额 )K &(
P (460)payroll 工资单 Mc B[|PmC
P (461)payroll analysis 工资分析 Ft}@ 1w5
P (462)percentage profit on turnover 利润对营业额比率 n ; {76Q
P (463)period cost 期间成本 w$Jv B5O
P (464)perpetual inventory 永续盘存 l;o1 d-n]
P (465)personal account 记名账户 Ua!aaq&
P (466)PEPT 项目评审法 boDt`2=
P (467)petty cash account 备用金账户 x _c[B4Tw
P (468)petty cash voucher 备用金凭证 mI 74x3 [
P (469)physical inventory 实地盘存 >/|q:b^2r
P (470)planning 计划 d!eYqM7-G
P (471)planning horizon 计划时限
