N (428)number of days stock 存货周转天数 bg =<) s
N (429)number of weeks stock 存货周转周数 lCX*Q{s22
O (430)objective classification 客体分类 0sQt+_Dl%L
O (431)obsolescence 陈旧 LdPA`oI3j
O (432)off balance sheet finance 资产负债表外筹资 1 m>x5Dbk!
O (433)offer for sale 标价出售 ;b -d2R
O (434)operating budget 经营预算 f3p)Q<H>`(
O (435)operating lease 经营租赁 2i4& *& A
O (436)operating statement 营业报表 S5 ,y!K]C~
O (437)operation time 操作时间 wqZ* $M
O (438)operational control 经营控制 .# 4 ;em%7
O (439)operational gearing 经营杠杆 B5pWSS
O (440)operating plans 经营计划 ri]"a?Rm
O (441)opportunity cost 机会成本 ; xz}]@]Ar
O (442)order 定单 ]y ** ZFA
O (443)ordinary shares 普通股 tn\PxT
O (444)out-of-date cheque 过期支票 Hy*_4r
O (445)over capitalization 过分资本化 k>'c4ay290
O (446)overhead 制造费用 t=6[FK
O (447)overhead absorption rate 制造费用分配率 QMI6l'"s
O (448)overhead cost 制造费用 .*x |TPv
{
O (449)overtrading 超过营业资金的经营 pSPVY2qKX
P (450)paid cheque 已付支票 4)DI0b"
P (451)paid-up share capital 认定股本 D2@J4;UW*W
P (452)parent company 母公司 x+%(z8wD
P (453)pareto distribution 帕累托分布 Q
&@~<!t
P (454)participating preference shares 参与优先股 :
U Yn
P (455)partnership 合伙 z5UY0>+VdS
P (456)payable ledger 应付款项账户 ?kF_C,k/>N
P (457)payback 回收期 hE9UWa.Q>
P (458)payments and receipts account 收入和支出报表 JtB]EvpL}
P (459)payments withheld 保留款额 G'dN_6ho3
P (460)payroll 工资单 zD D1Eyc H
P (461)payroll analysis 工资分析 pAm
L
P (462)percentage profit on turnover 利润对营业额比率 H;=JqD 8`
P (463)period cost 期间成本 v!~ ;Q O
P (464)perpetual inventory 永续盘存 5>nb A8
P (465)personal account 记名账户 "A>/m"c]*
P (466)PEPT 项目评审法 ($vaj;
P (467)petty cash account 备用金账户 #K4lnC2qz
P (468)petty cash voucher 备用金凭证 "L)=Y7Dx
P (469)physical inventory 实地盘存 ^=1:!'*3D
P (470)planning 计划 <jk.9$\$A
P (471)planning horizon 计划时限
