N (428)number of days stock 存货周转天数 'BPp ]R#{
N (429)number of weeks stock 存货周转周数 CS -uNG6
O (430)objective classification 客体分类 Q[I=T&
O (431)obsolescence 陈旧 ^!z [t\$
O (432)off balance sheet finance 资产负债表外筹资 }J1tdko#
O (433)offer for sale 标价出售 _/!y)&4"
O (434)operating budget 经营预算 w1#gOwA,$
O (435)operating lease 经营租赁 xJZ>uTN
O (436)operating statement 营业报表 wl$h4 {L7
O (437)operation time 操作时间 ?)X,0P'
O (438)operational control 经营控制 3G~@H>j
O (439)operational gearing 经营杠杆 $UCAhG$
O (440)operating plans 经营计划 I*kK 82
O (441)opportunity cost 机会成本 , %Up0Rr,
O (442)order 定单 B'EKM)dA
O (443)ordinary shares 普通股 [E
JQ>?D
O (444)out-of-date cheque 过期支票 I _rO !
O (445)over capitalization 过分资本化 )Z
qJh
O (446)overhead 制造费用 %V{7DA&C
O (447)overhead absorption rate 制造费用分配率 aZ'Lx : )R
O (448)overhead cost 制造费用 mB9r3[
O (449)overtrading 超过营业资金的经营 qt
2d\f
P (450)paid cheque 已付支票 D]
~MC
P (451)paid-up share capital 认定股本 Zx bq
P (452)parent company 母公司 ux3<l +jv^
P (453)pareto distribution 帕累托分布 `Ru3L#@
P (454)participating preference shares 参与优先股 mP P`xL?T
P (455)partnership 合伙 $.v5~UGb{\
P (456)payable ledger 应付款项账户 P2'DD 3
P (457)payback 回收期 Zrr5csE
P (458)payments and receipts account 收入和支出报表 /&{$ p M|?
P (459)payments withheld 保留款额 MFm"G
P (460)payroll 工资单 )Ocl=H|=
P (461)payroll analysis 工资分析 FMk zrs
P (462)percentage profit on turnover 利润对营业额比率 oK%K}{`
P (463)period cost 期间成本 ' n$ %Ls}S
P (464)perpetual inventory 永续盘存 Hc
V"X,7S
P (465)personal account 记名账户 Y> Wu
P (466)PEPT 项目评审法 eT8}
P (467)petty cash account 备用金账户 '@CR\5 @
P (468)petty cash voucher 备用金凭证 K/= _b<
P (469)physical inventory 实地盘存 Z(_ZAB%+D
P (470)planning 计划
n>`as
P (471)planning horizon 计划时限
