N (428)number of days stock 存货周转天数 Pqiw[ +a$
N (429)number of weeks stock 存货周转周数 xL8r'gV@
O (430)objective classification 客体分类 x<^+nTzN
O (431)obsolescence 陈旧
s;V~dxAiv
O (432)off balance sheet finance 资产负债表外筹资 \HX'^t`
O (433)offer for sale 标价出售 qW*JB4`?a
O (434)operating budget 经营预算 x Vk|6vA7
O (435)operating lease 经营租赁 G|eY$5!i
O (436)operating statement 营业报表 *Kj*| >)
O (437)operation time 操作时间 OUCL
tn\
O (438)operational control 经营控制 cojtQD6
O (439)operational gearing 经营杠杆 "FA&Qm0
O (440)operating plans 经营计划 KwGk8$ U
O (441)opportunity cost 机会成本 T"7Ue
O (442)order 定单 k"_i7
O (443)ordinary shares 普通股 4qMqAT
O (444)out-of-date cheque 过期支票 K;,zE6WD$$
O (445)over capitalization 过分资本化 Q;r9>E!
O (446)overhead 制造费用 ny# ?^.1
O (447)overhead absorption rate 制造费用分配率 sf{r
s*bgp
O (448)overhead cost 制造费用 ^Ud1 ag!-
O (449)overtrading 超过营业资金的经营 $|+q9o\
P (450)paid cheque 已付支票 #ra"(/)
P (451)paid-up share capital 认定股本 h^_Sd"l3
P (452)parent company 母公司
B-Bgk
P (453)pareto distribution 帕累托分布 fZ8
%Z
P (454)participating preference shares 参与优先股 e8T#ZWr*
P (455)partnership 合伙 t^eWFX
P (456)payable ledger 应付款项账户 y/U(v"'4U
P (457)payback 回收期 3ZdheenK9
P (458)payments and receipts account 收入和支出报表 /5cFa
P (459)payments withheld 保留款额 K_/-mwA v
P (460)payroll 工资单 !RX\">z
P (461)payroll analysis 工资分析 =!}n .
P (462)percentage profit on turnover 利润对营业额比率 h'*>\eC6
P (463)period cost 期间成本 QTZfe<m0
P (464)perpetual inventory 永续盘存 *sNZ.Y:.
P (465)personal account 记名账户 UjCQ W:[
P (466)PEPT 项目评审法 &5JTcMC^
P (467)petty cash account 备用金账户 !6y<