N (428)number of days stock 存货周转天数 h? 0F-6z
N (429)number of weeks stock 存货周转周数 uR#'lb`3
O (430)objective classification 客体分类 la'e[t7
O (431)obsolescence 陈旧 HE Bqv+bG
O (432)off balance sheet finance 资产负债表外筹资 jg[5UTkcs
O (433)offer for sale 标价出售 4~O6$;!|~
O (434)operating budget 经营预算 \ V6
O (435)operating lease 经营租赁 )xB$LJM8
O (436)operating statement 营业报表 =op`fn%
O (437)operation time 操作时间 u4:\UC'
O (438)operational control 经营控制 aZ`<P dA
O (439)operational gearing 经营杠杆 %_R$K#T^,
O (440)operating plans 经营计划 Hqvc7 -c6
O (441)opportunity cost 机会成本 LeY+p]n~
O (442)order 定单 RcgRaQ2^
O (443)ordinary shares 普通股 }>V /H]B
O (444)out-of-date cheque 过期支票 E{uf\Fc
O (445)over capitalization 过分资本化 )ZH c$+fU
O (446)overhead 制造费用 6m9 7_NRO
O (447)overhead absorption rate 制造费用分配率 !:(C"}5wM
O (448)overhead cost 制造费用 qAqoZMpI|;
O (449)overtrading 超过营业资金的经营 ~<n(y-P^
P (450)paid cheque 已付支票 T^~)jpkw
P (451)paid-up share capital 认定股本 ;a
|`s
P (452)parent company 母公司 *p=fi
P (453)pareto distribution 帕累托分布 ##H;Yb
P (454)participating preference shares 参与优先股 A2y6UzLYD
P (455)partnership 合伙 25d\!3#E
P (456)payable ledger 应付款项账户 )s7bJjT0=X
P (457)payback 回收期 r}
Lb3`'
P (458)payments and receipts account 收入和支出报表 3cqQL!Gm
P (459)payments withheld 保留款额 Pp+~Cir
P (460)payroll 工资单 \Pbv N
\L
P (461)payroll analysis 工资分析 i^*M^P3m
P (462)percentage profit on turnover 利润对营业额比率 zOB !(R
P (463)period cost 期间成本 S ZlC4=6c
P (464)perpetual inventory 永续盘存 !EOQhh
P (465)personal account 记名账户 daslaa_A
P (466)PEPT 项目评审法 %:3'4;jh%
P (467)petty cash account 备用金账户 1"?]= j:
P (468)petty cash voucher 备用金凭证 ;1 |x
P (469)physical inventory 实地盘存 O|
I+],
P (470)planning 计划 n!G.At'JP
P (471)planning horizon 计划时限
