N (428)number of days stock 存货周转天数 }dXL= ul
N (429)number of weeks stock 存货周转周数 ./g0T{&
O (430)objective classification 客体分类 -%N (X8
O (431)obsolescence 陈旧 ~b7Nzzfo
O (432)off balance sheet finance 资产负债表外筹资 Zka;}UL&Q
O (433)offer for sale 标价出售 z H \*v'
O (434)operating budget 经营预算 NfO0^^"
O (435)operating lease 经营租赁 m|7g{vHVV
O (436)operating statement 营业报表 <^~F~]wnH
O (437)operation time 操作时间 X%-4x
O (438)operational control 经营控制 M)xK+f2_[
O (439)operational gearing 经营杠杆 PT4`1Oy}/1
O (440)operating plans 经营计划 k@Tt,.];
O (441)opportunity cost 机会成本 p&\uF#I;
O (442)order 定单 lxd<^R3i#^
O (443)ordinary shares 普通股 +|?c_vD
O (444)out-of-date cheque 过期支票 <Q0&[q;Z
O (445)over capitalization 过分资本化 5cADC`q
O (446)overhead 制造费用 Ya. $x~
O (447)overhead absorption rate 制造费用分配率 Lf-8G5G
O (448)overhead cost 制造费用 Q d./G5CC
O (449)overtrading 超过营业资金的经营 bk?\=4B:E
P (450)paid cheque 已付支票 ]@P*&FRcZ
P (451)paid-up share capital 认定股本 s_[?(Ip{
P (452)parent company 母公司 9C.cz\E
P (453)pareto distribution 帕累托分布 f
LW>-O73
P (454)participating preference shares 参与优先股 @bx2=
P (455)partnership 合伙 ~4^e a
P (456)payable ledger 应付款项账户 |<
V{$),k
P (457)payback 回收期 Yru[{h8hw`
P (458)payments and receipts account 收入和支出报表 G](K2=
P (459)payments withheld 保留款额
;H=6u
P (460)payroll 工资单 NLpD,q{
P (461)payroll analysis 工资分析 CQ`(,F3(
P (462)percentage profit on turnover 利润对营业额比率 3u^TJt)
P (463)period cost 期间成本 ayD\b6Z2.
P (464)perpetual inventory 永续盘存 %FU[j^
P (465)personal account 记名账户 C;5}/J^E
P (466)PEPT 项目评审法 UE4#j\
P (467)petty cash account 备用金账户 v(^rq
P (468)petty cash voucher 备用金凭证 p(G?
P (469)physical inventory 实地盘存 0o]K6b
P (470)planning 计划 f3>/6C
P (471)planning horizon 计划时限