N (428)number of days stock 存货周转天数 QGj5\{E_
N (429)number of weeks stock 存货周转周数 #=#$b _6*
O (430)objective classification 客体分类 f4I9H0d;!
O (431)obsolescence 陈旧 {-`
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O (432)off balance sheet finance 资产负债表外筹资 WA\f`SRF
O (433)offer for sale 标价出售 g uWqHVSs
O (434)operating budget 经营预算 ujqktrhuLb
O (435)operating lease 经营租赁 CscJy0dB
O (436)operating statement 营业报表 3i}B\
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O (437)operation time 操作时间 t6e-~
O (438)operational control 经营控制 FOG+[v
O (439)operational gearing 经营杠杆 Df3v"iCq}
O (440)operating plans 经营计划 q.F1Jj
O (441)opportunity cost 机会成本 3'e 4{
O (442)order 定单 XRz6Yf(/
O (443)ordinary shares 普通股 m8^2k2
O (444)out-of-date cheque 过期支票 eSBf;lr=
O (445)over capitalization 过分资本化 =e/4Gs0*
O (446)overhead 制造费用 9d}
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O (447)overhead absorption rate 制造费用分配率 be#"517
O (448)overhead cost 制造费用 ~(]DNXB8I`
O (449)overtrading 超过营业资金的经营
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P (450)paid cheque 已付支票 :{Z^ _;Tf
P (451)paid-up share capital 认定股本 :8wF
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P (452)parent company 母公司 kP@OIhRe
P (453)pareto distribution 帕累托分布 B8Zd#.6]
P (454)participating preference shares 参与优先股 pdiZ"pe
P (455)partnership 合伙 N|vJrye
P (456)payable ledger 应付款项账户 S$On$]~\"
P (457)payback 回收期 P`9A?aG
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P (458)payments and receipts account 收入和支出报表 kxwm08/|f
P (459)payments withheld 保留款额
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P (460)payroll 工资单 ]m>MB )9
P (461)payroll analysis 工资分析 i}"JCqo2
P (462)percentage profit on turnover 利润对营业额比率 --FtFo
P (463)period cost 期间成本 >G~;2K
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P (464)perpetual inventory 永续盘存 R\amcQ
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P (465)personal account 记名账户 xyz86r ^u
P (466)PEPT 项目评审法 ^D[;JV
P (467)petty cash account 备用金账户 FQ)Ekss~C
P (468)petty cash voucher 备用金凭证 oU? X"B9
P (469)physical inventory 实地盘存 }
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P (470)planning 计划 1dsxqN(:
P (471)planning horizon 计划时限