N (428)number of days stock 存货周转天数 4\u`MR
N (429)number of weeks stock 存货周转周数 #qYgQ<TM!
O (430)objective classification 客体分类 HI 1T
O (431)obsolescence 陈旧 kN
Ll|in@
O (432)off balance sheet finance 资产负债表外筹资 !p!Qg1O6o
O (433)offer for sale 标价出售 A,~KrRd
O (434)operating budget 经营预算 5WJ ~%"O
O (435)operating lease 经营租赁 =eUKpYI
O (436)operating statement 营业报表 $wp>2
O (437)operation time 操作时间 {?0'(D7.
O (438)operational control 经营控制 Eu'E;*-f
O (439)operational gearing 经营杠杆 q+9->D(6
O (440)operating plans 经营计划 ]tN)HRk1
O (441)opportunity cost 机会成本 QK[^G6TI
O (442)order 定单 ,v
K%e>e&
O (443)ordinary shares 普通股 {)l Zfj}l
O (444)out-of-date cheque 过期支票 z$R&u=J
O (445)over capitalization 过分资本化 ][jwy-Uy;
O (446)overhead 制造费用 T` h%=u|D
O (447)overhead absorption rate 制造费用分配率 Tp?IK_
O (448)overhead cost 制造费用 pxgf%P<7
O (449)overtrading 超过营业资金的经营 r9WR1&T)
P (450)paid cheque 已付支票 G\dPGPPM
P (451)paid-up share capital 认定股本 AXHY$f|
P (452)parent company 母公司 K~,!IU_QG
P (453)pareto distribution 帕累托分布 py:L-5
P (454)participating preference shares 参与优先股 JAd .\2%Y
P (455)partnership 合伙 M$%ON>Kq
P (456)payable ledger 应付款项账户 !DFTg4xb
P (457)payback 回收期 pNOE
KiJ
P (458)payments and receipts account 收入和支出报表 b4cTn 6
P (459)payments withheld 保留款额 XXum2eA
P (460)payroll 工资单 fc@<' -VA
P (461)payroll analysis 工资分析 =o~+R\1ux+
P (462)percentage profit on turnover 利润对营业额比率 ocWl]h].
P (463)period cost 期间成本 7FcZxu\
P (464)perpetual inventory 永续盘存 k-
9i
P (465)personal account 记名账户 :JG5)H}j+
P (466)PEPT 项目评审法 0.x+ H9z
P (467)petty cash account 备用金账户
>~Zj
P (468)petty cash voucher 备用金凭证 jyW={%&
P (469)physical inventory 实地盘存 hGY-d}npAJ
P (470)planning 计划 -%MXt
P (471)planning horizon 计划时限