N (428)number of days stock 存货周转天数 /1b7f'
N (429)number of weeks stock 存货周转周数 7Q?^wx
O (430)objective classification 客体分类 pL2{zW`FDh
O (431)obsolescence 陈旧 BR:Mcc
O (432)off balance sheet finance 资产负债表外筹资 U,Fyi6{~
O (433)offer for sale 标价出售 /])P{"v$^
O (434)operating budget 经营预算 (P-$tH t
O (435)operating lease 经营租赁 ">vi= Tr
O (436)operating statement 营业报表 /Edq[5Ah
O (437)operation time 操作时间 =G`g-E2
O (438)operational control 经营控制 N{uVh ; _
O (439)operational gearing 经营杠杆 !1/F71l DX
O (440)operating plans 经营计划 V+t's*9o3
O (441)opportunity cost 机会成本 M<P8u`)>4H
O (442)order 定单 5 &0qr$
O (443)ordinary shares 普通股 &"^U=f@v
O (444)out-of-date cheque 过期支票 WF<3
7"A@
O (445)over capitalization 过分资本化 LHSbc!Y'.
O (446)overhead 制造费用 [gj>ey8T
O (447)overhead absorption rate 制造费用分配率 jW>K#vj
O (448)overhead cost 制造费用 #Sg"/Cc
O (449)overtrading 超过营业资金的经营 d-T pY*v
P (450)paid cheque 已付支票 >+):eB L
P (451)paid-up share capital 认定股本 }l Gui>/D
P (452)parent company 母公司 \;JZt[
P (453)pareto distribution 帕累托分布 $CZ'[` +
P (454)participating preference shares 参与优先股 `i<Z<
<c>
P (455)partnership 合伙 ~J O.h$1C
P (456)payable ledger 应付款项账户 ~yJJ00%
P (457)payback 回收期 G"h}6Za;DO
P (458)payments and receipts account 收入和支出报表 ygQe'S{!S\
P (459)payments withheld 保留款额 I :("f+
H
P (460)payroll 工资单 [Kaa {+,(
P (461)payroll analysis 工资分析 w1 eFm:'
P (462)percentage profit on turnover 利润对营业额比率 )W&{OMr
P (463)period cost 期间成本 !@ {s
M6U
P (464)perpetual inventory 永续盘存 Zpz3 ?VM(
P (465)personal account 记名账户 s;-AZr)
P (466)PEPT 项目评审法 13+. >
P (467)petty cash account 备用金账户 /*MioaQB}p
P (468)petty cash voucher 备用金凭证 ABcB-V4
P (469)physical inventory 实地盘存 `\f 3Ij,
P (470)planning 计划 5]n\E?V'L
P (471)planning horizon 计划时限
