N (428)number of days stock 存货周转天数 x^4xq#Bb7
N (429)number of weeks stock 存货周转周数 C C BfK p
O (430)objective classification 客体分类 ? T9(Vw
O (431)obsolescence 陈旧 #txE=e"&o
O (432)off balance sheet finance 资产负债表外筹资 CHrFM@CM
O (433)offer for sale 标价出售 ?=m?jNa;nC
O (434)operating budget 经营预算 m< _S_c
O (435)operating lease 经营租赁 ~cTN~<{dq
O (436)operating statement 营业报表 if |+EN %
O (437)operation time 操作时间 n 8*;lK8
O (438)operational control 经营控制 u/cg|]x&T
O (439)operational gearing 经营杠杆 )E @ A0 W
O (440)operating plans 经营计划 ![]`` g2
O (441)opportunity cost 机会成本
={K`4BD
O (442)order 定单 OQW#a[=WQ
O (443)ordinary shares 普通股 1N7Kv4,
O (444)out-of-date cheque 过期支票 =R*qP ;
#
O (445)over capitalization 过分资本化 [<DZ
*|+
O (446)overhead 制造费用 ]E\n9X-{
O (447)overhead absorption rate 制造费用分配率 vnWWneeNr
O (448)overhead cost 制造费用 ):i&`}SY
O (449)overtrading 超过营业资金的经营 d&ex5CU5
P (450)paid cheque 已付支票 + qh[N @F
P (451)paid-up share capital 认定股本 y W$0\E6<r
P (452)parent company 母公司 G rUCZ<S
P (453)pareto distribution 帕累托分布 5R(/Uiv 3F
P (454)participating preference shares 参与优先股 -F U}pz/
P (455)partnership 合伙 4"gM <z
P (456)payable ledger 应付款项账户 &f ^, la
P (457)payback 回收期 M$Zcn# A
P (458)payments and receipts account 收入和支出报表 +L7n< U3
P (459)payments withheld 保留款额 O 3I8k\
`
P (460)payroll 工资单 emCM\|NQg&
P (461)payroll analysis 工资分析 >}+/{(K"E|
P (462)percentage profit on turnover 利润对营业额比率 I 'V4D[H5
P (463)period cost 期间成本 "jG}B.l=,
P (464)perpetual inventory 永续盘存 N[s}qmPha
P (465)personal account 记名账户
x>Zn?YR,"
P (466)PEPT 项目评审法 -r-k_6QP
P (467)petty cash account 备用金账户 zT!drq: x
P (468)petty cash voucher 备用金凭证 N<~t3/Nm
P (469)physical inventory 实地盘存 XUz3*rfs
P (470)planning 计划 j'A_'g'^
P (471)planning horizon 计划时限
