N (428)number of days stock 存货周转天数 + OKk~GYf
N (429)number of weeks stock 存货周转周数 -&
q@|h'
O (430)objective classification 客体分类 3PkVMX
O (431)obsolescence 陈旧 f euAT
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O (432)off balance sheet finance 资产负债表外筹资 X1*f#3cm#
O (433)offer for sale 标价出售 b'q ru~i
O (434)operating budget 经营预算 4g4[n7
O (435)operating lease 经营租赁 W4Z8U0co
O (436)operating statement 营业报表 TrCut2
O (437)operation time 操作时间 E' -lpE
O (438)operational control 经营控制 s.|OdC>U =
O (439)operational gearing 经营杠杆 FEY_(70
O (440)operating plans 经营计划 VAW:h5j2@
O (441)opportunity cost 机会成本 O06 2c)vIY
O (442)order 定单 ej91)3AO
O (443)ordinary shares 普通股 s qXwDy+.
O (444)out-of-date cheque 过期支票 `D/<*e,#
O (445)over capitalization 过分资本化 hY5GNYDh
O (446)overhead 制造费用 *k
YJwO^
O (447)overhead absorption rate 制造费用分配率 srlxp
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O (448)overhead cost 制造费用 35Ro85j
O (449)overtrading 超过营业资金的经营 =kzuU1s
P (450)paid cheque 已付支票 :+_uyp2V
P (451)paid-up share capital 认定股本 1.0:
P (452)parent company 母公司 joz0D!-"#
P (453)pareto distribution 帕累托分布 Mz7qC3Z
P (454)participating preference shares 参与优先股 +D+v j|fn
P (455)partnership 合伙 ~3&*>H^U
P (456)payable ledger 应付款项账户 %1mIngW=g
P (457)payback 回收期 _V`F_C\\#
P (458)payments and receipts account 收入和支出报表 XX7zm_>+
P (459)payments withheld 保留款额 ZH)Jq^^RI
P (460)payroll 工资单 3AcS$.G
P (461)payroll analysis 工资分析 a B$x(8pP@
P (462)percentage profit on turnover 利润对营业额比率 mzRH:HgN?
P (463)period cost 期间成本 )%q!XM
P (464)perpetual inventory 永续盘存 |A.nP9 hW
P (465)personal account 记名账户 7}1Z7"?
P (466)PEPT 项目评审法 |&"/
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P (467)petty cash account 备用金账户 s%QCdU ]
P (468)petty cash voucher 备用金凭证 dQn,0
P (469)physical inventory 实地盘存 |2E:]wT}qg
P (470)planning 计划 U?%T~!
P (471)planning horizon 计划时限