N (428)number of days stock 存货周转天数 T/5"}P`
N (429)number of weeks stock 存货周转周数 ;R!*I%
O (430)objective classification 客体分类 oIR.|=Hk{
O (431)obsolescence 陈旧 5>P7]?U.]
O (432)off balance sheet finance 资产负债表外筹资 qOi5WX6F/
O (433)offer for sale 标价出售 waCboK'
O (434)operating budget 经营预算 d&u7]<yDA
O (435)operating lease 经营租赁 (zC
O (436)operating statement 营业报表 %[ /<+
O (437)operation time 操作时间 xs%LRF#u
O (438)operational control 经营控制 7]s%rya
O (439)operational gearing 经营杠杆 f ;wc{qy
O (440)operating plans 经营计划 *NlpotW,f
O (441)opportunity cost 机会成本 f05=Mc&)
O (442)order 定单 Qci$YTwl>
O (443)ordinary shares 普通股 .=XD)>$
O (444)out-of-date cheque 过期支票 LN^UC$[tk
O (445)over capitalization 过分资本化 @KA1"Wb_
O (446)overhead 制造费用 %2D17*eK
O (447)overhead absorption rate 制造费用分配率 `hzrfum4
O (448)overhead cost 制造费用 4LsHs
O (449)overtrading 超过营业资金的经营 U^rm:*f
P (450)paid cheque 已付支票 Me/\z^pF
P (451)paid-up share capital 认定股本 q}wj}t#
P (452)parent company 母公司 Hbk&6kS
P (453)pareto distribution 帕累托分布 ?'sXgo.}
P (454)participating preference shares 参与优先股 "OL~ul5
P (455)partnership 合伙 J &{xP8uq_
P (456)payable ledger 应付款项账户 Pz@/|&]
P (457)payback 回收期 :Q-oV8t{
P (458)payments and receipts account 收入和支出报表 @Tr&`Hi
P (459)payments withheld 保留款额 O R
#7"
P (460)payroll 工资单 :6lwO%=F
P (461)payroll analysis 工资分析 sx5r(0Z
P (462)percentage profit on turnover 利润对营业额比率 >'`Sf ?+|
P (463)period cost 期间成本 q (>c`5
P (464)perpetual inventory 永续盘存 WeC(w+}p
P (465)personal account 记名账户 \zu}\{
P (466)PEPT 项目评审法 cJ/]
+|PQ
P (467)petty cash account 备用金账户 -eml
P (468)petty cash voucher 备用金凭证 XlkGjjW#/J
P (469)physical inventory 实地盘存 ooE{V*Ie
P (470)planning 计划 3taa^e.
P (471)planning horizon 计划时限