N (428)number of days stock 存货周转天数 CI~;B
N (429)number of weeks stock 存货周转周数 d*\C^:Z
O (430)objective classification 客体分类 !k>H e*M}P
O (431)obsolescence 陈旧 _#YHc
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O (432)off balance sheet finance 资产负债表外筹资 ap'kxOf"1
O (433)offer for sale 标价出售 VG'(
O (434)operating budget 经营预算 jC Kt;lj
O (435)operating lease 经营租赁 &zh+:TRm
O (436)operating statement 营业报表 @Z=|$*9
O (437)operation time 操作时间 y~A7pzBZ=
O (438)operational control 经营控制 " ;R3260
O (439)operational gearing 经营杠杆 SAll9W
4
O (440)operating plans 经营计划 %oCjZ"ke
O (441)opportunity cost 机会成本 :UhFou_D4l
O (442)order 定单 7f\^VG
O (443)ordinary shares 普通股 Y"/UYxCm|&
O (444)out-of-date cheque 过期支票 2gD{Fgf@N
O (445)over capitalization 过分资本化 u$%#5_k
O (446)overhead 制造费用 ^9*|_\3N
O (447)overhead absorption rate 制造费用分配率 ;~@PYIp
O (448)overhead cost 制造费用 +|"n4iZ!)
O (449)overtrading 超过营业资金的经营 {!g.255+
P (450)paid cheque 已付支票 ^qus `6
P (451)paid-up share capital 认定股本 nog\,NT
P (452)parent company 母公司 '3u]-GU2_
P (453)pareto distribution 帕累托分布 hTtp-e`
P (454)participating preference shares 参与优先股 etK,zEd
P (455)partnership 合伙 RBD7mpd
P (456)payable ledger 应付款项账户 dYqDL<se/I
P (457)payback 回收期 X.AOp
P (458)payments and receipts account 收入和支出报表 vYt:}$AE
P (459)payments withheld 保留款额 8rG&CxI
P (460)payroll 工资单 ~Yz/t
P (461)payroll analysis 工资分析 wIR
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P (462)percentage profit on turnover 利润对营业额比率 O+o%C*`K
P (463)period cost 期间成本 WJSHLy<a
P (464)perpetual inventory 永续盘存 ])wMUJWg2
P (465)personal account 记名账户 ]>4Qs
P (466)PEPT 项目评审法 ,/b/O4`;y
P (467)petty cash account 备用金账户 i+x6aQ24
P (468)petty cash voucher 备用金凭证 x>9EVa
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P (469)physical inventory 实地盘存 c+)|o!d
P (470)planning 计划 4%v+ark8
P (471)planning horizon 计划时限