N (428)number of days stock 存货周转天数 :uSo2d
N (429)number of weeks stock 存货周转周数 b>er 'U
O (430)objective classification 客体分类 ^yb3L1y
O (431)obsolescence 陈旧 (1^AzE%U+Z
O (432)off balance sheet finance 资产负债表外筹资 RpOGY{[)[
O (433)offer for sale 标价出售 &'TZU"_
O (434)operating budget 经营预算 1~zzQ:jAZ
O (435)operating lease 经营租赁 [U5[;BNRD
O (436)operating statement 营业报表 N^*%{[<5
O (437)operation time 操作时间 X3-pj<JLY
O (438)operational control 经营控制 qRZv[T%*Q
O (439)operational gearing 经营杠杆 ^<}9#q/rt
O (440)operating plans 经营计划 |A0BYzlVc
O (441)opportunity cost 机会成本 "3(""0Q
O (442)order 定单 idPx!
fe
O (443)ordinary shares 普通股 MX2]Q
O (444)out-of-date cheque 过期支票 (y*7
gf
O (445)over capitalization 过分资本化 >
B!E 6ah
O (446)overhead 制造费用 |-a5|3
O (447)overhead absorption rate 制造费用分配率 u!hY
bCB
O (448)overhead cost 制造费用 .!e):&(8
O (449)overtrading 超过营业资金的经营 UyTsUkY
P (450)paid cheque 已付支票
@tGju\E"o
P (451)paid-up share capital 认定股本 ikX"f?Q;S2
P (452)parent company 母公司 ^a^bsKW
P (453)pareto distribution 帕累托分布 K!T
e*?b
P (454)participating preference shares 参与优先股 ;h<(vc3@f
P (455)partnership 合伙 )CJXkzOX
P (456)payable ledger 应付款项账户 r'/&{?Je/
P (457)payback 回收期 S81%iz.n
P (458)payments and receipts account 收入和支出报表 :tBIo7
P (459)payments withheld 保留款额 ~_8Dv<"a
P (460)payroll 工资单
=.a}
P (461)payroll analysis 工资分析 (H5nz':
P (462)percentage profit on turnover 利润对营业额比率 X'Q?Mh
P (463)period cost 期间成本 b+Vfi9<
P (464)perpetual inventory 永续盘存 zi
sf8x7^W
P (465)personal account 记名账户 <:/Lap#D^
P (466)PEPT 项目评审法 Ne#FBRu5
P (467)petty cash account 备用金账户 q!iTDg
*$
P (468)petty cash voucher 备用金凭证 h;cl+c|B
P (469)physical inventory 实地盘存 FjR/_GPo6
P (470)planning 计划 'K&^y%~py,
P (471)planning horizon 计划时限