N (428)number of days stock 存货周转天数 @aAB#,
N (429)number of weeks stock 存货周转周数 wzwEYZN(q
O (430)objective classification 客体分类 P\pHos
O (431)obsolescence 陈旧 zgI!S6q
O (432)off balance sheet finance 资产负债表外筹资 onI%Jl sq
O (433)offer for sale 标价出售 w/IYQC\v
O (434)operating budget 经营预算 }~DlOvsq
O (435)operating lease 经营租赁 ^KM' O8
O (436)operating statement 营业报表 @!"w.@Y
O (437)operation time 操作时间 %iPWg
O (438)operational control 经营控制 FAX|.!US*p
O (439)operational gearing 经营杠杆 "jb`KBH%"
O (440)operating plans 经营计划 TWZ**S-
O (441)opportunity cost 机会成本 J<'[P$D
O (442)order 定单 {E@Fk,
O (443)ordinary shares 普通股 ?
%XTD39
O (444)out-of-date cheque 过期支票 7l/.fSW
O (445)over capitalization 过分资本化 ;wK;
O (446)overhead 制造费用 MHeUh[%(
O (447)overhead absorption rate 制造费用分配率 'y[74?1
O (448)overhead cost 制造费用 @.0>gmY;:
O (449)overtrading 超过营业资金的经营 _kg<KD=P
P (450)paid cheque 已付支票 L-?
?%_=
P (451)paid-up share capital 认定股本 ]V0V8fU|
P (452)parent company 母公司 /99S<U2ej
P (453)pareto distribution 帕累托分布 Yd'Fhvo8
P (454)participating preference shares 参与优先股 $P&{DOiKS
P (455)partnership 合伙 `u$
Rd
P (456)payable ledger 应付款项账户 Oi%\'biM
P (457)payback 回收期 8eq*q
P (458)payments and receipts account 收入和支出报表 1j"G~TM
P (459)payments withheld 保留款额 DA]<30w
P (460)payroll 工资单 p!B&&)&db
P (461)payroll analysis 工资分析 kl%%b"h'
P (462)percentage profit on turnover 利润对营业额比率 n_QSuh/Wn
P (463)period cost 期间成本 -FpZZ8=,M2
P (464)perpetual inventory 永续盘存 E6JfSH#
P (465)personal account 记名账户 -<H\VT%98
P (466)PEPT 项目评审法 ,.DTJ7H+
P (467)petty cash account 备用金账户 i^T@jg+K
P (468)petty cash voucher 备用金凭证 "AYm*R
P (469)physical inventory 实地盘存 HVjN<H IqM
P (470)planning 计划 K</EVt,U~
P (471)planning horizon 计划时限