N (428)number of days stock 存货周转天数 v- 2:(IV
N (429)number of weeks stock 存货周转周数 RIlwdt
O (430)objective classification 客体分类 @$ne{2J3
O (431)obsolescence 陈旧 g%sluT[#
O (432)off balance sheet finance 资产负债表外筹资 SF7\<'4\N
O (433)offer for sale 标价出售 6a[}'/
O (434)operating budget 经营预算 6HT;#Znn
O (435)operating lease 经营租赁 0(eBZdRO
O (436)operating statement 营业报表 "|EM;o
O (437)operation time 操作时间 q
?|,O;?
O (438)operational control 经营控制 \hTm)-FP
O (439)operational gearing 经营杠杆 MI/MhkS
?
O (440)operating plans 经营计划 |,S+@"0#
O (441)opportunity cost 机会成本 7?#J~.d5
O (442)order 定单 e|)hG8FlF
O (443)ordinary shares 普通股 7I
&&bWB
O (444)out-of-date cheque 过期支票 kjIAep0rT
O (445)over capitalization 过分资本化 sd*p/Q|4
O (446)overhead 制造费用 }JF13beU
O (447)overhead absorption rate 制造费用分配率 EAT"pxP
O (448)overhead cost 制造费用 c/D+|X*
O (449)overtrading 超过营业资金的经营 "un]Gc
P (450)paid cheque 已付支票 RSfQNc9Z
P (451)paid-up share capital 认定股本 "sS}N%!
P (452)parent company 母公司 f86XkECZ;`
P (453)pareto distribution 帕累托分布 qraSRK5
P (454)participating preference shares 参与优先股 N4v~;;@(
P (455)partnership 合伙 ,c;Kzp>e
P (456)payable ledger 应付款项账户 WJQvB=D&
P (457)payback 回收期 `.E[}W
P (458)payments and receipts account 收入和支出报表 HJ9Kz^TnC
P (459)payments withheld 保留款额 Z_$%.
P (460)payroll 工资单 @@R7p
P (461)payroll analysis 工资分析 sZjQ3*<-r
P (462)percentage profit on turnover 利润对营业额比率 =#;3Q~:Jl^
P (463)period cost 期间成本 urbp#G/>
P (464)perpetual inventory 永续盘存 U_M$#i{_
P (465)personal account 记名账户 "i
nd$Z`c
P (466)PEPT 项目评审法 qyZ"
%Kz
P (467)petty cash account 备用金账户 ( Z619w
P (468)petty cash voucher 备用金凭证 caU0\VS
P (469)physical inventory 实地盘存 %aHB"vi6
P (470)planning 计划 VrHv)lUr
P (471)planning horizon 计划时限