N (428)number of days stock 存货周转天数 r)*KgGsk
N (429)number of weeks stock 存货周转周数 WlG/7$
O (430)objective classification 客体分类 GL
(YC-{
O (431)obsolescence 陈旧 WRD^S:`BH
O (432)off balance sheet finance 资产负债表外筹资 mEE/Olh W
O (433)offer for sale 标价出售 d)q{s(<;
O (434)operating budget 经营预算 hp[8.Z$7
O (435)operating lease 经营租赁 b%pLjvU
O (436)operating statement 营业报表 HW{+THNj
O (437)operation time 操作时间 "esV#%:#J
O (438)operational control 经营控制 JqFFI:Q5a
O (439)operational gearing 经营杠杆 vY.p~3q :)
O (440)operating plans 经营计划 3B;B#0g50
O (441)opportunity cost 机会成本 q}+9$v
O (442)order 定单 aIJ[K
O (443)ordinary shares 普通股 /A{z
nE
O (444)out-of-date cheque 过期支票 6h;$^3x$
O (445)over capitalization 过分资本化 w'cZ\<N[
O (446)overhead 制造费用 KS%xo6k.
O (447)overhead absorption rate 制造费用分配率 5w{_WR6,
O (448)overhead cost 制造费用 o2Z#
5-
O (449)overtrading 超过营业资金的经营
+/AW6
P (450)paid cheque 已付支票 Y$%Ze]~
P (451)paid-up share capital 认定股本 Q2iu}~
P (452)parent company 母公司 M|76,2u
P (453)pareto distribution 帕累托分布 oST
Gs@EK
P (454)participating preference shares 参与优先股 <51 (q_f
P (455)partnership 合伙 Vx?a&{3]-
P (456)payable ledger 应付款项账户 &~uzu{
P (457)payback 回收期 ? NVN&zD]
P (458)payments and receipts account 收入和支出报表 @YV-8;hO
P (459)payments withheld 保留款额 o- GHAQ
P (460)payroll 工资单 'N'EC`R
P (461)payroll analysis 工资分析 iv3NmkP1
P (462)percentage profit on turnover 利润对营业额比率 Q- j+#NGc
P (463)period cost 期间成本 T2^@x9
P (464)perpetual inventory 永续盘存 6XB9]it6
P (465)personal account 记名账户 dp-8,Seu
P (466)PEPT 项目评审法 qDL9
P (467)petty cash account 备用金账户 K]Ed-Tz8QZ
P (468)petty cash voucher 备用金凭证 S,qsCn
z
P (469)physical inventory 实地盘存 y
g/.=M
P (470)planning 计划 hb[K.`g
P (471)planning horizon 计划时限