N (428)number of days stock 存货周转天数 .\*\bvyCw
N (429)number of weeks stock 存货周转周数 2 B5kpmH:
O (430)objective classification 客体分类 pS0-<-\R
O (431)obsolescence 陈旧 U:YT>U1Z
O (432)off balance sheet finance 资产负债表外筹资 ed>_=i
O (433)offer for sale 标价出售 %"+FN2nbm
O (434)operating budget 经营预算 s)x
fTr_$
O (435)operating lease 经营租赁 1*;?uC\
O (436)operating statement 营业报表 Hdj0! bUx
O (437)operation time 操作时间 OO53U=NU
O (438)operational control 经营控制 TZ-n)rC)v
O (439)operational gearing 经营杠杆 "+Xwc+v^
O (440)operating plans 经营计划 RQ}x7</{
O (441)opportunity cost 机会成本 3vVhE,1N
O (442)order 定单 |wVoJO!O}
O (443)ordinary shares 普通股 B>AIec\jG
O (444)out-of-date cheque 过期支票 stoBjDS
O (445)over capitalization 过分资本化 4?72TBl]
O (446)overhead 制造费用 dtm_~r7~
O (447)overhead absorption rate 制造费用分配率 Tje =vI
O (448)overhead cost 制造费用 m!E36ce}
O (449)overtrading 超过营业资金的经营 6Y\9h)1Jo
P (450)paid cheque 已付支票 1cOp"!
P (451)paid-up share capital 认定股本 Es[?yft2Q<
P (452)parent company 母公司 LdVGFlcXi
P (453)pareto distribution 帕累托分布 '2:Ily,S@
P (454)participating preference shares 参与优先股 w#XE!8`
P (455)partnership 合伙 EUUj-.dEN
P (456)payable ledger 应付款项账户 SZvw>=)a
P (457)payback 回收期 v%86JUlK.
P (458)payments and receipts account 收入和支出报表 1pO ;aG1O
P (459)payments withheld 保留款额 b\]"r x
(
P (460)payroll 工资单 &&JI$x0;
P (461)payroll analysis 工资分析 Y6^lKw
P (462)percentage profit on turnover 利润对营业额比率 fgTv
wOSk
P (463)period cost 期间成本 LF*3Iw|v
P (464)perpetual inventory 永续盘存 l<z[)fE{uS
P (465)personal account 记名账户 ,7/un8:%c
P (466)PEPT 项目评审法 =eTI@pN`
P (467)petty cash account 备用金账户 _lyP7$[:
c
P (468)petty cash voucher 备用金凭证 C2ToT \^
P (469)physical inventory 实地盘存 >JCSOI
P (470)planning 计划 {&w%3
P (471)planning horizon 计划时限