N (428)number of days stock 存货周转天数 :X Lp
N (429)number of weeks stock 存货周转周数 djGs~H>;U_
O (430)objective classification 客体分类 wV>c" J
O (431)obsolescence 陈旧 ]Zk}ZG>6
O (432)off balance sheet finance 资产负债表外筹资 >jKjh!`)!e
O (433)offer for sale 标价出售 tgB=vIw?3
O (434)operating budget 经营预算 &(7$&Q
O (435)operating lease 经营租赁 ai9
O (436)operating statement 营业报表 &`@lB (m
O (437)operation time 操作时间 A%n?}
O (438)operational control 经营控制 c=aO5
(i0
O (439)operational gearing 经营杠杆 rs_h}+6"s
O (440)operating plans 经营计划 * :S~C
O (441)opportunity cost 机会成本 5*+I
M*c
O (442)order 定单 ?Sw /(}|m
O (443)ordinary shares 普通股 {=iyK/Uf
O (444)out-of-date cheque 过期支票 }*Zo6{B-
O (445)over capitalization 过分资本化 Wc\+x1 :8
O (446)overhead 制造费用 #R<
G,"N5
O (447)overhead absorption rate 制造费用分配率 Qsji0ikG
O (448)overhead cost 制造费用 ,J& 9kYz
O (449)overtrading 超过营业资金的经营 GW8C
aTf ~
P (450)paid cheque 已付支票 WUY,. 8
P (451)paid-up share capital 认定股本 =x#&\ui
P (452)parent company 母公司 Y/D -V
P (453)pareto distribution 帕累托分布 dN0mYlu1|
P (454)participating preference shares 参与优先股 ,5.
<oDH
P (455)partnership 合伙 I&\4C.\ >
P (456)payable ledger 应付款项账户 x W0Z'==
P (457)payback 回收期 CW;m
P (458)payments and receipts account 收入和支出报表 /GN4I!LA
P (459)payments withheld 保留款额 L#!$hq9{_
P (460)payroll 工资单 Ro~fvL~Ps
P (461)payroll analysis 工资分析 *{nunb>WO
P (462)percentage profit on turnover 利润对营业额比率 ib; yu_
P (463)period cost 期间成本 3a^)u-9,x
P (464)perpetual inventory 永续盘存 r&Q t_
P (465)personal account 记名账户 j.B>v\b_3
P (466)PEPT 项目评审法 2rmNdvvrk
P (467)petty cash account 备用金账户 f:XfAH3R{
P (468)petty cash voucher 备用金凭证 5{> >,pP&
P (469)physical inventory 实地盘存 }H2#H7!H
P (470)planning 计划 `-u7 I
P (471)planning horizon 计划时限
