N (428)number of days stock 存货周转天数 ^\CQWgY(
N (429)number of weeks stock 存货周转周数 +j<Nu)0iY
O (430)objective classification 客体分类 x}roPhZ
O (431)obsolescence 陈旧 *=
D$
O (432)off balance sheet finance 资产负债表外筹资 -{w&ya4X
O (433)offer for sale 标价出售 J3' "-,Hv
O (434)operating budget 经营预算 QL)UPf >Kp
O (435)operating lease 经营租赁 -8o8l z
O (436)operating statement 营业报表 *7R3EUUk
O (437)operation time 操作时间 mkWIJH
O (438)operational control 经营控制 6 Ym[^U
O (439)operational gearing 经营杠杆 o0/ 03O
O (440)operating plans 经营计划 0 #q_LB
O (441)opportunity cost 机会成本 "<&F=gV
O (442)order 定单 saV3<zgx
O (443)ordinary shares 普通股 YcGqT2oLP
O (444)out-of-date cheque 过期支票 XJlun l)(K
O (445)over capitalization 过分资本化 cVz.ac
O (446)overhead 制造费用 REt()$
7~
O (447)overhead absorption rate 制造费用分配率 b2 ),J
O (448)overhead cost 制造费用 _zOzHc? Q
O (449)overtrading 超过营业资金的经营 ctCfLlK
P (450)paid cheque 已付支票 ^fx9R 5E$:
P (451)paid-up share capital 认定股本 +<iw|vr
P (452)parent company 母公司 (zhmZm
P (453)pareto distribution 帕累托分布 !~Z L
P (454)participating preference shares 参与优先股 I8[G!u71)_
P (455)partnership 合伙 "#9WF}
P (456)payable ledger 应付款项账户 9xSAWK r,l
P (457)payback 回收期 N(
/PJJ~
P (458)payments and receipts account 收入和支出报表 1|gEY;Ru
P (459)payments withheld 保留款额 b H
= 5[
P (460)payroll 工资单 jeW0;Cz
J~
P (461)payroll analysis 工资分析 +EpT)FJX
P (462)percentage profit on turnover 利润对营业额比率 [Ea5Bn;~!
P (463)period cost 期间成本 8@r+)2
P (464)perpetual inventory 永续盘存 E:i3
/Ep?
P (465)personal account 记名账户 Q!"L i
P (466)PEPT 项目评审法 D8h~?ph K
P (467)petty cash account 备用金账户 |S4yol
P (468)petty cash voucher 备用金凭证 /,;9h
x
P (469)physical inventory 实地盘存 x3vz4m [
P (470)planning 计划 CSD8?k]2
P (471)planning horizon 计划时限
