N (428)number of days stock 存货周转天数 2/V9Or52
N (429)number of weeks stock 存货周转周数 pcj
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O (430)objective classification 客体分类 q3-V_~5^/z
O (431)obsolescence 陈旧 W=@]
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O (432)off balance sheet finance 资产负债表外筹资 nRlvW{p;
O (433)offer for sale 标价出售 ~V<imF
O (434)operating budget 经营预算 q\a'pp9d
O (435)operating lease 经营租赁 Kn+m9
O (436)operating statement 营业报表
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O (437)operation time 操作时间 $M 1/74
O (438)operational control 经营控制 x7l3&;yDv
O (439)operational gearing 经营杠杆 yCT:U&8%F
O (440)operating plans 经营计划 Foc) u~
O (441)opportunity cost 机会成本 i?1g{JW
O (442)order 定单 E;Sb
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O (443)ordinary shares 普通股 *%wfR7G[B
O (444)out-of-date cheque 过期支票 9>na3ISh
O (445)over capitalization 过分资本化 c>nXnN
O (446)overhead 制造费用 R#
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O (447)overhead absorption rate 制造费用分配率 dwAFJhgh
O (448)overhead cost 制造费用 ?E:L6,a
O (449)overtrading 超过营业资金的经营 ?XNQ_m8f
P (450)paid cheque 已付支票 szx7CP`<8
P (451)paid-up share capital 认定股本 vkQkU,q
P (452)parent company 母公司 {(,[
P (453)pareto distribution 帕累托分布 ]5}C@W@_
P (454)participating preference shares 参与优先股 dy%#E2f
P (455)partnership 合伙 $Q cr
P (456)payable ledger 应付款项账户 V)8d1S
P (457)payback 回收期 !9knFt43
P (458)payments and receipts account 收入和支出报表 Mk~]0d
P (459)payments withheld 保留款额 Q-g}{mFS
P (460)payroll 工资单 g1s\6%g
P (461)payroll analysis 工资分析 sHSD`mYq
P (462)percentage profit on turnover 利润对营业额比率 \KJ\> 2Y
P (463)period cost 期间成本 ,AO]4Ec
P (464)perpetual inventory 永续盘存 rG*Zp7{
P (465)personal account 记名账户 CZL:&~l1
P (466)PEPT 项目评审法 vhQ IkB8
P (467)petty cash account 备用金账户 )|?s!rw +
P (468)petty cash voucher 备用金凭证 6*n<emP
P (469)physical inventory 实地盘存 }+fMYgw
P (470)planning 计划 -0/5
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P (471)planning horizon 计划时限