N (428)number of days stock 存货周转天数 yrG=2{I
N (429)number of weeks stock 存货周转周数 Eg(.L,dj
O (430)objective classification 客体分类 pEq }b+-
O (431)obsolescence 陈旧 +?v2MsF']
O (432)off balance sheet finance 资产负债表外筹资 w5`EJp8MC
O (433)offer for sale 标价出售 \p#_D|s/Ep
O (434)operating budget 经营预算 |ITh2m
O (435)operating lease 经营租赁 |f3 :9(p
O (436)operating statement 营业报表 :B~m^5
O (437)operation time 操作时间 oVQbc \P3
O (438)operational control 经营控制 -"6Z@8=
O (439)operational gearing 经营杠杆 #z =$ *\u
O (440)operating plans 经营计划 n;LjKE
O (441)opportunity cost 机会成本 >e!Y 63`
O (442)order 定单 u] Z;Q_=
O (443)ordinary shares 普通股 C#TP1~6
O (444)out-of-date cheque 过期支票 6z2%/P-'
O (445)over capitalization 过分资本化 &3 * #h
O (446)overhead 制造费用 -5Oy k,
O (447)overhead absorption rate 制造费用分配率 CU@}{}Yl
O (448)overhead cost 制造费用 Gq-~z mg
O (449)overtrading 超过营业资金的经营 ^$s&bH'8
P (450)paid cheque 已付支票 zy`T!
$
P (451)paid-up share capital 认定股本 et=i@PB)
P (452)parent company 母公司 jI%glO'2
P (453)pareto distribution 帕累托分布 (qzBy \\p
P (454)participating preference shares 参与优先股 )]C(NTfxg
P (455)partnership 合伙 Mc{-2
P (456)payable ledger 应付款项账户 _&N}.y)+t
P (457)payback 回收期 :!wl/X
~
P (458)payments and receipts account 收入和支出报表 M9~6ry-_
P (459)payments withheld 保留款额 o(yyj'=(
P (460)payroll 工资单 dO Vu D(
P (461)payroll analysis 工资分析 OMAvJzK .
P (462)percentage profit on turnover 利润对营业额比率 F *1w8+
P (463)period cost 期间成本 Of>2 m<
P (464)perpetual inventory 永续盘存 x (A8FtG
P (465)personal account 记名账户 0 YAH[YF
P (466)PEPT 项目评审法 y@r g_Paq
P (467)petty cash account 备用金账户 <c$rfjM+JU
P (468)petty cash voucher 备用金凭证 06z+xx Co
P (469)physical inventory 实地盘存 K[S)e!\.
P (470)planning 计划
'Pxq>Os
P (471)planning horizon 计划时限
