N (428)number of days stock 存货周转天数 H>e?FDs0*R
N (429)number of weeks stock 存货周转周数 Uq&ne1
O (430)objective classification 客体分类 uRKCvsi sX
O (431)obsolescence 陈旧 bv>;%TF
O (432)off balance sheet finance 资产负债表外筹资 pc5-'; n
O (433)offer for sale 标价出售 /!UuGm
O (434)operating budget 经营预算 &3>ki0L
O (435)operating lease 经营租赁 _$By c(.c
O (436)operating statement 营业报表 )]!Ps` ,u
O (437)operation time 操作时间 PEoOs
O (438)operational control 经营控制 *~fZ9EkD
O (439)operational gearing 经营杠杆 %FQMB
O (440)operating plans 经营计划 >/EmC3?b!
O (441)opportunity cost 机会成本 jcN84AaRFI
O (442)order 定单 rSB"0W7
O (443)ordinary shares 普通股 {SW104nb
O (444)out-of-date cheque 过期支票 '
!Vn
O (445)over capitalization 过分资本化 __$IbF5
O (446)overhead 制造费用 fSl+;|K
n
O (447)overhead absorption rate 制造费用分配率 %$I\\qq>{
O (448)overhead cost 制造费用 x$AF0xFO
O (449)overtrading 超过营业资金的经营 0^|)[2m!
P (450)paid cheque 已付支票 #;a
1=8H
P (451)paid-up share capital 认定股本 <dDGV>n4;
P (452)parent company 母公司 s'ntf
P (453)pareto distribution 帕累托分布 ?};}#%971
P (454)participating preference shares 参与优先股 \*!?\Ko`W
P (455)partnership 合伙
SMk{159q&
P (456)payable ledger 应付款项账户 J& +s
P (457)payback 回收期 t
qbS!r
P (458)payments and receipts account 收入和支出报表 1#Dpj.cO#
P (459)payments withheld 保留款额 z['>`Kt
P (460)payroll 工资单 H]Q Z4(
P (461)payroll analysis 工资分析 n
<kcK
P (462)percentage profit on turnover 利润对营业额比率 c}Y(Myd
P (463)period cost 期间成本 Q}W6?XDu
P (464)perpetual inventory 永续盘存 XY1NTo.=
P (465)personal account 记名账户 <[?oP[ j
P (466)PEPT 项目评审法 >c\'4M8Cz
P (467)petty cash account 备用金账户 57)S"
P (468)petty cash voucher 备用金凭证 ! k||-Q&
P (469)physical inventory 实地盘存 T^aEx.`O}`
P (470)planning 计划 "4H&wHhT!
P (471)planning horizon 计划时限