N (428)number of days stock 存货周转天数 ]*[S# Jk
N (429)number of weeks stock 存货周转周数 }4A+J"M4y
O (430)objective classification 客体分类 M!!W>A@T[g
O (431)obsolescence 陈旧 b==<7[8
O (432)off balance sheet finance 资产负债表外筹资 S-.!BQ@RMZ
O (433)offer for sale 标价出售 NrNbNFfo
O (434)operating budget 经营预算 &wK%p/?
O (435)operating lease 经营租赁 HWVWl~FA
O (436)operating statement 营业报表 bYgrKz@uK
O (437)operation time 操作时间 Ur?a%]
O (438)operational control 经营控制 !;zacw
O (439)operational gearing 经营杠杆 n CGLuZn
O (440)operating plans 经营计划 kX+y2v(2++
O (441)opportunity cost 机会成本 .QRQvtd.
O (442)order 定单 uJF, :}qA
O (443)ordinary shares 普通股 RUYw D tC
O (444)out-of-date cheque 过期支票 f{^C+t{r
O (445)over capitalization 过分资本化 gqyQ Zew
O (446)overhead 制造费用 xh_6@}D2J
O (447)overhead absorption rate 制造费用分配率 +\\,FO_
O (448)overhead cost 制造费用 `<b 3e(A
O (449)overtrading 超过营业资金的经营 cDm_QYQ
P (450)paid cheque 已付支票 I$9 t^82j
P (451)paid-up share capital 认定股本 )z2Tm4>iql
P (452)parent company 母公司 ) i.p[
P (453)pareto distribution 帕累托分布 EG@*J*|S
P (454)participating preference shares 参与优先股 :&&Ps4\Sq
P (455)partnership 合伙 ?`,Xb.NA$K
P (456)payable ledger 应付款项账户 0Evmq3,9
P (457)payback 回收期 T AwA)Zg
P (458)payments and receipts account 收入和支出报表 3oE *86
P (459)payments withheld 保留款额 6_^ u}me
P (460)payroll 工资单 a}hpcr({?
P (461)payroll analysis 工资分析 R`!x<J
P (462)percentage profit on turnover 利润对营业额比率 &]16Hb~
P (463)period cost 期间成本 -81usu&NH
P (464)perpetual inventory 永续盘存 [@uL)*o_#
P (465)personal account 记名账户 q 1Rk'k4+
P (466)PEPT 项目评审法 `GqS.O}C
P (467)petty cash account 备用金账户 Nt $/JBB[$
P (468)petty cash voucher 备用金凭证 u"?cmg<.1
P (469)physical inventory 实地盘存 z )a8
^]`
P (470)planning 计划 K /g\x0
P (471)planning horizon 计划时限
