N (428)number of days stock 存货周转天数 !A%<#Gjt
N (429)number of weeks stock 存货周转周数 5#K4bA
O (430)objective classification 客体分类 &~W:xg(jN
O (431)obsolescence 陈旧 q&d~
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O (432)off balance sheet finance 资产负债表外筹资 L5,NP5RC
O (433)offer for sale 标价出售 4rrSb*
O (434)operating budget 经营预算 D::rGB?.b
O (435)operating lease 经营租赁
l<
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O (436)operating statement 营业报表 QVtQx>K`
O (437)operation time 操作时间 M|Rb&6O
O (438)operational control 经营控制 2p"WTd
O (439)operational gearing 经营杠杆 8Ac:_Zg
O (440)operating plans 经营计划 73){K?R
O (441)opportunity cost 机会成本 ]
KmO$4
O (442)order 定单 =%/)m:f!^
O (443)ordinary shares 普通股 |6<p(i7
O (444)out-of-date cheque 过期支票 Qubp9C#r
O (445)over capitalization 过分资本化 z^<"x|:
O (446)overhead 制造费用 8w.YYo8`
O (447)overhead absorption rate 制造费用分配率 _]:z \TDn
O (448)overhead cost 制造费用 S9#)A->
O (449)overtrading 超过营业资金的经营 F>rH^F
P (450)paid cheque 已付支票 ?Ec7" hK
P (451)paid-up share capital 认定股本 yeMB0Z*r
P (452)parent company 母公司 6H7],aMg$A
P (453)pareto distribution 帕累托分布 (P$H<FtH
P (454)participating preference shares 参与优先股 "
W|%~h
P (455)partnership 合伙 Q 7?#=N?
P (456)payable ledger 应付款项账户 ^U!0-y
P (457)payback 回收期 )vSRHE
P (458)payments and receipts account 收入和支出报表 Ywwu0.H<
P (459)payments withheld 保留款额
)KAEt.
P (460)payroll 工资单 ?F3
h)(}
P (461)payroll analysis 工资分析 q*9!,!e
P (462)percentage profit on turnover 利润对营业额比率 sQ\8>[]
P (463)period cost 期间成本 is-7
j7;
P (464)perpetual inventory 永续盘存 GI1
P (465)personal account 记名账户 1.6:#
P (466)PEPT 项目评审法 % oo2/aF
P (467)petty cash account 备用金账户 %QP0
P (468)petty cash voucher 备用金凭证 &oX>*6L
P (469)physical inventory 实地盘存 [)TRTxFb
P (470)planning 计划 r%+V8o
P (471)planning horizon 计划时限