N (428)number of days stock 存货周转天数 SA +d4P_T
N (429)number of weeks stock 存货周转周数 lg aSIXDK
O (430)objective classification 客体分类 `q -+r1u
O (431)obsolescence 陈旧 yjjq&Cn
O (432)off balance sheet finance 资产负债表外筹资 JD$g%hcVZa
O (433)offer for sale 标价出售 1%+-}yo<
O (434)operating budget 经营预算 7#R)+
O (435)operating lease 经营租赁 [ A7TSN
O (436)operating statement 营业报表 $xWwI( SaB
O (437)operation time 操作时间 mKZzSd)p
O (438)operational control 经营控制 (SyD)G\rj
O (439)operational gearing 经营杠杆 h ik.qK
O (440)operating plans 经营计划 +-j-)WU?,
O (441)opportunity cost 机会成本 nqo{]fn
O (442)order 定单 lny b4d/
O (443)ordinary shares 普通股 9>~p A]j%
O (444)out-of-date cheque 过期支票 \_`qon$9
O (445)over capitalization 过分资本化 \ASt&'E
O (446)overhead 制造费用 G Oc
O (447)overhead absorption rate 制造费用分配率 ,m= G9QcN
O (448)overhead cost 制造费用 Xf`e 4
O (449)overtrading 超过营业资金的经营 *D?_,s
P (450)paid cheque 已付支票 ^O_Z5NbC3
P (451)paid-up share capital 认定股本 oV vA`}
P (452)parent company 母公司 /}m)FaAi
P (453)pareto distribution 帕累托分布 l(Rn =?
P (454)participating preference shares 参与优先股 4-y
K!LR
P (455)partnership 合伙 L!cOg8Z
P (456)payable ledger 应付款项账户 "N}t =3i$
P (457)payback 回收期 ai_ve[A
P (458)payments and receipts account 收入和支出报表 zKd@Ab
P (459)payments withheld 保留款额 M`cxxDj&j
P (460)payroll 工资单 z%D 7x5!,R
P (461)payroll analysis 工资分析 Oh! {E5!)
P (462)percentage profit on turnover 利润对营业额比率 J~2SGXH)^?
P (463)period cost 期间成本 `MU~N_
P (464)perpetual inventory 永续盘存 O-(V`BZe
P (465)personal account 记名账户 0nb%+],pX
P (466)PEPT 项目评审法
nQiZ6[L
P (467)petty cash account 备用金账户 w
5%Yi {
P (468)petty cash voucher 备用金凭证
]= ~dyi
P (469)physical inventory 实地盘存 ab6I*DbF
P (470)planning 计划 [J,.?'V
P (471)planning horizon 计划时限
