N (428)number of days stock 存货周转天数 tP%{P"g3^
N (429)number of weeks stock 存货周转周数 -yg?V2
O (430)objective classification 客体分类 xOHgp=#D
O (431)obsolescence 陈旧 2'<[7!
O (432)off balance sheet finance 资产负债表外筹资 ,SiY;(b=\
O (433)offer for sale 标价出售 $gM8{.!
O (434)operating budget 经营预算 R$Tp8G >j
O (435)operating lease 经营租赁 3y~r72J
O (436)operating statement 营业报表 "a/ Q%.P
O (437)operation time 操作时间 C 2w2252T
O (438)operational control 经营控制 U(;&(W"M
O (439)operational gearing 经营杠杆 ^T,Gu-2>
O (440)operating plans 经营计划 -+em!g'
O (441)opportunity cost 机会成本 NwR}yb6
O (442)order 定单 _ _>.,gL7
O (443)ordinary shares 普通股 |xv y')(b
O (444)out-of-date cheque 过期支票 LJTQaItdqJ
O (445)over capitalization 过分资本化 j]m|7]
O (446)overhead 制造费用 2kUxD8BcN
O (447)overhead absorption rate 制造费用分配率 e BO@7 F$
O (448)overhead cost 制造费用 _:B1_rz7,
O (449)overtrading 超过营业资金的经营 c9nH}/I_
P (450)paid cheque 已付支票 NAzX". g
P (451)paid-up share capital 认定股本 Z0>DNmH*
P (452)parent company 母公司 = }:)y 0L
P (453)pareto distribution 帕累托分布 ?kz+R'
P (454)participating preference shares 参与优先股 79yd&5#e?
P (455)partnership 合伙 z5X~3s\dP
P (456)payable ledger 应付款项账户 1uk 0d`JL
P (457)payback 回收期 iIGbHn,/
P (458)payments and receipts account 收入和支出报表 }O4se" xK
P (459)payments withheld 保留款额 =?(~ aV
P (460)payroll 工资单 ^ Mk%z9
?
P (461)payroll analysis 工资分析 D*Q. G8(
P (462)percentage profit on turnover 利润对营业额比率 e% >b+ Sv
P (463)period cost 期间成本 #s%-IN
cR
P (464)perpetual inventory 永续盘存 @&hnL9D8lL
P (465)personal account 记名账户 a3 >zo N
P (466)PEPT 项目评审法 Kw`VrcwjT
P (467)petty cash account 备用金账户 `ZaT} # Y
P (468)petty cash voucher 备用金凭证 *+b6B_u]
P (469)physical inventory 实地盘存 X}6#II
P (470)planning 计划 iY bX
P (471)planning horizon 计划时限
