N (428)number of days stock 存货周转天数 fl18x;^I
N (429)number of weeks stock 存货周转周数 gH zjI[WI
O (430)objective classification 客体分类 $/uNV1 ]o
O (431)obsolescence 陈旧 -hP-w>
O (432)off balance sheet finance 资产负债表外筹资 ;o0o6pF
O (433)offer for sale 标价出售 *tZ#^YG{(
O (434)operating budget 经营预算 Q|W!m0XO
O (435)operating lease 经营租赁 e{x|d?)8
O (436)operating statement 营业报表 k<3 _!?3
O (437)operation time 操作时间 DLrG-C3 3
O (438)operational control 经营控制 % 1p4K)
O (439)operational gearing 经营杠杆 lt&30nf=
O (440)operating plans 经营计划 f3]
u-e'b
O (441)opportunity cost 机会成本 oNV(C'A
O (442)order 定单 umWZ]8
O (443)ordinary shares 普通股 8E!I9z
O (444)out-of-date cheque 过期支票 Q,A`"e#:
O (445)over capitalization 过分资本化 UW[{Y|oE
O (446)overhead 制造费用 4';]fmf@[i
O (447)overhead absorption rate 制造费用分配率 .W+ F<]
r
O (448)overhead cost 制造费用 "rA: ;ntz
O (449)overtrading 超过营业资金的经营 WxS=Aip'
P (450)paid cheque 已付支票 ~Zd n#z \
P (451)paid-up share capital 认定股本 Z0 e+CEzq
P (452)parent company 母公司 I({ 7a i
P (453)pareto distribution 帕累托分布 s!E-+Gw
P (454)participating preference shares 参与优先股 ].2it{gF?b
P (455)partnership 合伙 )>LC *_v
P (456)payable ledger 应付款项账户 aUy=D:\
P (457)payback 回收期 =c8U:\0
P (458)payments and receipts account 收入和支出报表 )LYj,do
P (459)payments withheld 保留款额 dkQA[/k
P (460)payroll 工资单 /z4xq'<
P (461)payroll analysis 工资分析 /m;w ~ -N
P (462)percentage profit on turnover 利润对营业额比率 EN%Xs578
P (463)period cost 期间成本 B|O/h! H.
P (464)perpetual inventory 永续盘存 XjwTjgL <
P (465)personal account 记名账户 DOWUnJ;5
P (466)PEPT 项目评审法 `
Vwj|[0k
P (467)petty cash account 备用金账户 vN7ihe[C
P (468)petty cash voucher 备用金凭证 ^~ 5tntb.
P (469)physical inventory 实地盘存 7}r !%<^
P (470)planning 计划 FK#>E[[
P (471)planning horizon 计划时限
