N (428)number of days stock 存货周转天数 o 9 ?#;B$
N (429)number of weeks stock 存货周转周数 ]:K[{3 iM
O (430)objective classification 客体分类 < ,X?+hr
O (431)obsolescence 陈旧 saPg2
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O (432)off balance sheet finance 资产负债表外筹资 #rps2nf.j
O (433)offer for sale 标价出售 YXFUZ9a#e
O (434)operating budget 经营预算 5nQxV wY
O (435)operating lease 经营租赁 Ok *aP+Wq
O (436)operating statement 营业报表 It@1!_t O2
O (437)operation time 操作时间 x&['g*[L0
O (438)operational control 经营控制
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O (439)operational gearing 经营杠杆 A4|L;z/A[h
O (440)operating plans 经营计划 fRow@D I\
O (441)opportunity cost 机会成本 9_/dj"5
O (442)order 定单 k X1#+ X
O (443)ordinary shares 普通股 H OPi2nf{
O (444)out-of-date cheque 过期支票 |B`
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O (445)over capitalization 过分资本化 5(qc_~p ^
O (446)overhead 制造费用 /,`40^U}
O (447)overhead absorption rate 制造费用分配率 ej^pFo
O (448)overhead cost 制造费用 Ra~|;(
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O (449)overtrading 超过营业资金的经营 /W @k:
P (450)paid cheque 已付支票 w~lxWgaY7
P (451)paid-up share capital 认定股本 Y`tv"v2
P (452)parent company 母公司 t:N3k ;k
P (453)pareto distribution 帕累托分布 P DQ\ ND
P (454)participating preference shares 参与优先股 9Z_!}eY2mc
P (455)partnership 合伙 j 56Dt_
P (456)payable ledger 应付款项账户 @qaK5
P (457)payback 回收期 -Y:^<C^^&8
P (458)payments and receipts account 收入和支出报表 -h|YS/$f
P (459)payments withheld 保留款额 /bBFPrW
P (460)payroll 工资单 j3kcNb
P (461)payroll analysis 工资分析 \l d{Z;e
P (462)percentage profit on turnover 利润对营业额比率 nUy2)CL[ L
P (463)period cost 期间成本 ~A-1x!YiU
P (464)perpetual inventory 永续盘存 !# ' y#
P (465)personal account 记名账户 jeLC)lQ*
P (466)PEPT 项目评审法 X v2u7T\
P (467)petty cash account 备用金账户 9D+B~8[SQ
P (468)petty cash voucher 备用金凭证 Scfk] DT
P (469)physical inventory 实地盘存 ~a
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P (470)planning 计划 |."thTO
P (471)planning horizon 计划时限
