N (428)number of days stock 存货周转天数 -u6`B-T
N (429)number of weeks stock 存货周转周数 J(&a,w>p
O (430)objective classification 客体分类 pq;)l(Hi
O (431)obsolescence 陈旧 0q%=Vs~@g
O (432)off balance sheet finance 资产负债表外筹资 nU Oy-c
O (433)offer for sale 标价出售 #^IEQZgH
O (434)operating budget 经营预算 /?b<}am
O (435)operating lease 经营租赁 ^:0NKq\
O (436)operating statement 营业报表 .F=15A
O (437)operation time 操作时间 hM*T{|y
O (438)operational control 经营控制 @21G[!%J
O (439)operational gearing 经营杠杆 IyE9G:fY
O (440)operating plans 经营计划 @Bfwb?&
O (441)opportunity cost 机会成本 pH&Q]u;O
O (442)order 定单 ~5aq.hF1,A
O (443)ordinary shares 普通股 xe)< )y
O (444)out-of-date cheque 过期支票 7S<Z&1(
O (445)over capitalization 过分资本化 h[d|
y_)f
O (446)overhead 制造费用 Q}!U4!{i|p
O (447)overhead absorption rate 制造费用分配率 B8'(3&)My
O (448)overhead cost 制造费用 p-U'5<n
O (449)overtrading 超过营业资金的经营 7Kx3G{5ja
P (450)paid cheque 已付支票 5utMZ>%w_#
P (451)paid-up share capital 认定股本 o5+N_5OE}E
P (452)parent company 母公司 dy u brIG
P (453)pareto distribution 帕累托分布 D]+tr%
P (454)participating preference shares 参与优先股 5gq3 >qo
P (455)partnership 合伙 ;FYiXK%
P (456)payable ledger 应付款项账户 QsYc 9]:
P (457)payback 回收期 _\ n'uW$
P (458)payments and receipts account 收入和支出报表 k07 JMS?
P (459)payments withheld 保留款额 ZiDmx-X
P (460)payroll 工资单 g<~[k?~J
P (461)payroll analysis 工资分析 !ViHC}:
P (462)percentage profit on turnover 利润对营业额比率 x@bZ((w
P (463)period cost 期间成本 (JC -4X_
P (464)perpetual inventory 永续盘存 ~S Js2-2
P (465)personal account 记名账户 (E)/' sEb
P (466)PEPT 项目评审法 n?@o:c5,r
P (467)petty cash account 备用金账户 (mHFyEG
P (468)petty cash voucher 备用金凭证 [_j.pMH/P
P (469)physical inventory 实地盘存 T8YqCT"EA<
P (470)planning 计划 Y=/3_[G
P (471)planning horizon 计划时限