N (428)number of days stock 存货周转天数 rKr\Qy+q
N (429)number of weeks stock 存货周转周数
^{64b
O (430)objective classification 客体分类 X7)B)r}AG
O (431)obsolescence 陈旧 'c$)}R
I7
O (432)off balance sheet finance 资产负债表外筹资 P2
z~U
O (433)offer for sale 标价出售 8q|T`ac+N
O (434)operating budget 经营预算 s 5F?m
O (435)operating lease 经营租赁 q]gF[ &QZ
O (436)operating statement 营业报表 0G8zFe*p
O (437)operation time 操作时间 b5l;bXp]
O (438)operational control 经营控制 Bv^5L>JZ/
O (439)operational gearing 经营杠杆 BBj>ML\X
O (440)operating plans 经营计划 kp,$ NfD
O (441)opportunity cost 机会成本 gnw?Y 2
O (442)order 定单 v3r<kNW_
O (443)ordinary shares 普通股 'CvV Kt
k
O (444)out-of-date cheque 过期支票 d-B,)$zE
O (445)over capitalization 过分资本化 1*OZu.NdK
O (446)overhead 制造费用 Y".4."NX
O (447)overhead absorption rate 制造费用分配率 k}e~xbh-y
O (448)overhead cost 制造费用 =m?x 5G^
O (449)overtrading 超过营业资金的经营 et@<MU@ `
P (450)paid cheque 已付支票 3d(:Y6D)
P (451)paid-up share capital 认定股本 +LaR_n[
P (452)parent company 母公司 le~p2l#e
P (453)pareto distribution 帕累托分布 /Hyi
/D{ W
P (454)participating preference shares 参与优先股 +w (B9rH
P (455)partnership 合伙 p u[S
P (456)payable ledger 应付款项账户 ] U.*KkQ
P (457)payback 回收期 n fMU4(:
P (458)payments and receipts account 收入和支出报表 yzyK$WN\[3
P (459)payments withheld 保留款额 i0&W}Bb'
P (460)payroll 工资单 ZP"Xn/L
P (461)payroll analysis 工资分析 b yX) 4&
P (462)percentage profit on turnover 利润对营业额比率 1W{t?1[s
P (463)period cost 期间成本 (A~w IKY,
P (464)perpetual inventory 永续盘存 1oL3y;>iL
P (465)personal account 记名账户 $u::(s}
x<
P (466)PEPT 项目评审法 7~nuFJaTI
P (467)petty cash account 备用金账户 otdm r w|
P (468)petty cash voucher 备用金凭证 A{ . A1
P (469)physical inventory 实地盘存 NoT%z$ 1n
P (470)planning 计划 v}Kj+9h
P (471)planning horizon 计划时限
