N (428)number of days stock 存货周转天数 z&tC5]#
N (429)number of weeks stock 存货周转周数 .W qqP
O (430)objective classification 客体分类 3g;,
O (431)obsolescence 陈旧 )\=xPfs
O (432)off balance sheet finance 资产负债表外筹资 L;%w{,Ji
O (433)offer for sale 标价出售 r O$pj~!|Q
O (434)operating budget 经营预算 26rg-?;V^
O (435)operating lease 经营租赁 UGI< V!
O (436)operating statement 营业报表 robg 1
O (437)operation time 操作时间 NBY|U{.g
O (438)operational control 经营控制 ur\6~'l4
O (439)operational gearing 经营杠杆 R-S<7Q3E0=
O (440)operating plans 经营计划 ^0}ma*gi~
O (441)opportunity cost 机会成本 + h4W<YnW
O (442)order 定单 mG j)Zrx>
O (443)ordinary shares 普通股 1 4B',]`
O (444)out-of-date cheque 过期支票 p@su:B2Rl
O (445)over capitalization 过分资本化 kFWwz^x
O (446)overhead 制造费用 eMC^ORdY
O (447)overhead absorption rate 制造费用分配率 3T F_$bd{
O (448)overhead cost 制造费用 B5;%R0 1A
O (449)overtrading 超过营业资金的经营 oNAnJ+_
P (450)paid cheque 已付支票 5'I+%66?h$
P (451)paid-up share capital 认定股本 hr
fF1
>A
P (452)parent company 母公司 oCa Ymi=:
P (453)pareto distribution 帕累托分布 78uImC*o
P (454)participating preference shares 参与优先股 8m ?(* [[
P (455)partnership 合伙 }q.D)'g_
P (456)payable ledger 应付款项账户 @@Ybg6.+*
P (457)payback 回收期 9k H~=`: ?
P (458)payments and receipts account 收入和支出报表 Yt]`>C[|D
P (459)payments withheld 保留款额 U`ttT5;
P (460)payroll 工资单 tF`L]1r>
P (461)payroll analysis 工资分析 y9 {7+]
P (462)percentage profit on turnover 利润对营业额比率 `
Npa/ Q
P (463)period cost 期间成本 G+8)a$?v
P (464)perpetual inventory 永续盘存 FBNLszT{L
P (465)personal account 记名账户 6:#o0OeBP
P (466)PEPT 项目评审法 A-CU%G9
P (467)petty cash account 备用金账户 9efDM
P (468)petty cash voucher 备用金凭证 't5 ufAT
P (469)physical inventory 实地盘存 ;\m X=S|a
P (470)planning 计划 z4:!*:.Asu
P (471)planning horizon 计划时限
