N (428)number of days stock 存货周转天数 x7gd6"10^
N (429)number of weeks stock 存货周转周数 *+6iXMwe
O (430)objective classification 客体分类 O+<
+yQl
O (431)obsolescence 陈旧 z"QtP[_m
O (432)off balance sheet finance 资产负债表外筹资 L|s\IM1g
O (433)offer for sale 标价出售 Pq{p\Qkj
O (434)operating budget 经营预算 vy={ziJ
O (435)operating lease 经营租赁 Jwj=a1I 53
O (436)operating statement 营业报表 mv,a>Cvs[
O (437)operation time 操作时间 up8d3
O (438)operational control 经营控制 5f0g7w =-
O (439)operational gearing 经营杠杆 74
)G.!
O (440)operating plans 经营计划 Vep41\g^
O (441)opportunity cost 机会成本 !vK0|eV3
O (442)order 定单 jVoD9H
F/
O (443)ordinary shares 普通股 /d"@$+
O (444)out-of-date cheque 过期支票 Ie _{P&J
O (445)over capitalization 过分资本化 p0CPeH
O (446)overhead 制造费用 Lq.2vfA>
O (447)overhead absorption rate 制造费用分配率 8vR'<_>Q
O (448)overhead cost 制造费用 CHO_3QIz
O (449)overtrading 超过营业资金的经营 +mR^ I$9
P (450)paid cheque 已付支票 ^PJN$BJx
P (451)paid-up share capital 认定股本 d9jD?HgM(
P (452)parent company 母公司 HSU?4=Q
P (453)pareto distribution 帕累托分布 Tw*p^rU
P (454)participating preference shares 参与优先股 G[_Z|Xi1
P (455)partnership 合伙 }C/+zF6q
P (456)payable ledger 应付款项账户 !:esdJH
P (457)payback 回收期 Ii/{xVMD
P (458)payments and receipts account 收入和支出报表 <rui\/4NJ
P (459)payments withheld 保留款额 c3#eL
P (460)payroll 工资单 *M#L)c;6
P (461)payroll analysis 工资分析 #bG6+"g{=L
P (462)percentage profit on turnover 利润对营业额比率 L>7@!/9L
P (463)period cost 期间成本 ywyg(8>zE
P (464)perpetual inventory 永续盘存 glROT@
P (465)personal account 记名账户 }F9#3W&`c
P (466)PEPT 项目评审法 cCx{
")
P (467)petty cash account 备用金账户 &{qKoI]
P (468)petty cash voucher 备用金凭证 (ToD
u@p
P (469)physical inventory 实地盘存 :.a184ax
P (470)planning 计划 ./'d^9{
P (471)planning horizon 计划时限