N (428)number of days stock 存货周转天数 hv}rA,Yd
N (429)number of weeks stock 存货周转周数 Y1H8+a5@
O (430)objective classification 客体分类 :+/V
O (431)obsolescence 陈旧 %z J)mOu
O (432)off balance sheet finance 资产负债表外筹资 f3|ttUX
O (433)offer for sale 标价出售 q0.+ F4
O (434)operating budget 经营预算 @ ILG3"
O (435)operating lease 经营租赁 rv&(yA
O (436)operating statement 营业报表 ]P(:z
O (437)operation time 操作时间 CwTx7
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O (438)operational control 经营控制 782be-n
O (439)operational gearing 经营杠杆 -B9C2
O (440)operating plans 经营计划 Va\dMv-b
O (441)opportunity cost 机会成本 *|Q'?ty(x
O (442)order 定单 iRS )Z)
O (443)ordinary shares 普通股 C&,&~^_F
O (444)out-of-date cheque 过期支票 c#$B;?
O (445)over capitalization 过分资本化 92WvD
O (446)overhead 制造费用 3)T'&HKQ
O (447)overhead absorption rate 制造费用分配率 f`.8.1Rd
O (448)overhead cost 制造费用 A$WE:<^
O (449)overtrading 超过营业资金的经营
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P (450)paid cheque 已付支票 7qA0bUee5
P (451)paid-up share capital 认定股本 ^L+*}
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P (452)parent company 母公司 MmI4J$F
P (453)pareto distribution 帕累托分布 =_\5h=`Yx
P (454)participating preference shares 参与优先股 x:88E78
P (455)partnership 合伙 d `>M-:dF
P (456)payable ledger 应付款项账户 75r>~@)*
P (457)payback 回收期
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P (458)payments and receipts account 收入和支出报表 tlV>
P (459)payments withheld 保留款额 tU>wRw=d
P (460)payroll 工资单 &vLz
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P (461)payroll analysis 工资分析 Lz2wOB1Zc+
P (462)percentage profit on turnover 利润对营业额比率 sczN0*w&C
P (463)period cost 期间成本 \acJ9N
P (464)perpetual inventory 永续盘存 *$Z}v&-0k
P (465)personal account 记名账户 l{>fma]7
P (466)PEPT 项目评审法 X,IjM&o"Y
P (467)petty cash account 备用金账户 \-0@9E<D
P (468)petty cash voucher 备用金凭证 }7RR",w
P (469)physical inventory 实地盘存 w0)V3
P (470)planning 计划 \6-x~%xK
P (471)planning horizon 计划时限