N (428)number of days stock 存货周转天数 KDn`XCnk,
N (429)number of weeks stock 存货周转周数
!N)oi$T%
O (430)objective classification 客体分类 1TbKnmTx
O (431)obsolescence 陈旧 jj.yB#T
O (432)off balance sheet finance 资产负债表外筹资 aC%0jJ<eo
O (433)offer for sale 标价出售 pq4+n'uO
O (434)operating budget 经营预算 c)$/Uu
O (435)operating lease 经营租赁 (Ojg~P4;&
O (436)operating statement 营业报表 g[eI-J+F
O (437)operation time 操作时间 D/{-
O (438)operational control 经营控制 w5&UG/z%l
O (439)operational gearing 经营杠杆 sAnH\AFm
O (440)operating plans 经营计划 NtA}I)'SWU
O (441)opportunity cost 机会成本 f'#7i@Je
O (442)order 定单 {8UBxFIM(
O (443)ordinary shares 普通股 ?rv+ydR/q
O (444)out-of-date cheque 过期支票 $'&`k,a3|P
O (445)over capitalization 过分资本化 !\"C<*5
O (446)overhead 制造费用 YJ:CqTy
O (447)overhead absorption rate 制造费用分配率 xDVzHgbf
O (448)overhead cost 制造费用 IWMqmCbv
O (449)overtrading 超过营业资金的经营 _`;6'}]s
P (450)paid cheque 已付支票 }Y-f+qX*
P (451)paid-up share capital 认定股本 ^Yn6kF
P (452)parent company 母公司 X*8U%uF
P (453)pareto distribution 帕累托分布 "3\)@
P (454)participating preference shares 参与优先股 40 :YJ_n
P (455)partnership 合伙 k_y@vW3
P (456)payable ledger 应付款项账户 N>gv!z[E
P (457)payback 回收期 }}Q|O]e
P (458)payments and receipts account 收入和支出报表
3g5i5 G\
P (459)payments withheld 保留款额 {yfG_J
P (460)payroll 工资单 }7&;YAt
P (461)payroll analysis 工资分析 778L[wYe
P (462)percentage profit on turnover 利润对营业额比率 Xbap'/t
P (463)period cost 期间成本 0dnm/
'L
P (464)perpetual inventory 永续盘存 q
A03EU
P (465)personal account 记名账户 -gC=%0sp\
P (466)PEPT 项目评审法 ;vd%=vR
P (467)petty cash account 备用金账户 ^@tn+'.
P (468)petty cash voucher 备用金凭证 Z9! goI
P (469)physical inventory 实地盘存 xeu] X|,
P (470)planning 计划 *emUQ/uvf
P (471)planning horizon 计划时限