N (428)number of days stock 存货周转天数 2 c{34:
N (429)number of weeks stock 存货周转周数 qS$Ox?Bw#u
O (430)objective classification 客体分类 -zgI_u9=EB
O (431)obsolescence 陈旧 >uB#&Q
O (432)off balance sheet finance 资产负债表外筹资 z'n:@E
O (433)offer for sale 标价出售 &i6mW8l
O (434)operating budget 经营预算 #&aqKVY
O (435)operating lease 经营租赁 } 9Eg=%0v
O (436)operating statement 营业报表
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O (437)operation time 操作时间 D?_Zl;bQ'^
O (438)operational control 经营控制 - % h.t+=U
O (439)operational gearing 经营杠杆 &%DY \*
O (440)operating plans 经营计划 $k%
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O (441)opportunity cost 机会成本 dn+KH+v
O (442)order 定单 _C?hHWSf"
O (443)ordinary shares 普通股 @o _}g !9=
O (444)out-of-date cheque 过期支票 LckK\`mh
O (445)over capitalization 过分资本化 }2.`N%[
O (446)overhead 制造费用 WX?IYQ+
O (447)overhead absorption rate 制造费用分配率 f}f9@>.
O (448)overhead cost 制造费用 #OD/$f_
O (449)overtrading 超过营业资金的经营 K7:)nv
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P (450)paid cheque 已付支票 a~}OZ&PG
P (451)paid-up share capital 认定股本 IfAZn_
P (452)parent company 母公司 kJsN|=
P (453)pareto distribution 帕累托分布 ;:g@zAV
P (454)participating preference shares 参与优先股 vJ[^K
P (455)partnership 合伙 pJ"qu,w
P (456)payable ledger 应付款项账户 d#4**BM
P (457)payback 回收期 J
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P (458)payments and receipts account 收入和支出报表 .}TZxla0Zr
P (459)payments withheld 保留款额 <uw9DU7G
P (460)payroll 工资单 7'V@+5
P (461)payroll analysis 工资分析 g7`LEF <A
P (462)percentage profit on turnover 利润对营业额比率 3$>1FoSk
P (463)period cost 期间成本
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P (464)perpetual inventory 永续盘存 k"zv~`i'
P (465)personal account 记名账户 ??vLUv
P (466)PEPT 项目评审法 | rtD.,m
P (467)petty cash account 备用金账户 !ons]^km
P (468)petty cash voucher 备用金凭证 agDM~= #F
P (469)physical inventory 实地盘存 @9RM9zK.q
P (470)planning 计划 6}Ci>_i4#
P (471)planning horizon 计划时限