N (428)number of days stock 存货周转天数 s1]Pv/a=y
N (429)number of weeks stock 存货周转周数 0_je@p+$
O (430)objective classification 客体分类 SE(<(w
O (431)obsolescence 陈旧 >.P* lT
O (432)off balance sheet finance 资产负债表外筹资 VB |k
O (433)offer for sale 标价出售 %LC)sSq{H
O (434)operating budget 经营预算 l+6@,TY1U
O (435)operating lease 经营租赁 ,B;mG ]_
O (436)operating statement 营业报表 ?z M
O (437)operation time 操作时间 *g}==o `
O (438)operational control 经营控制 74
ptd,
O (439)operational gearing 经营杠杆 } %0 w25
O (440)operating plans 经营计划 +Q_xY>ej
O (441)opportunity cost 机会成本 7ojh=i mY
O (442)order 定单 +1qvT_
O (443)ordinary shares 普通股 "fNv(> -7s
O (444)out-of-date cheque 过期支票
PC@H Nto{
O (445)over capitalization 过分资本化 Bz ,D4 E$
O (446)overhead 制造费用 Kc
r)W
O (447)overhead absorption rate 制造费用分配率 #q34>}O< O
O (448)overhead cost 制造费用 Z{(Gib~{N
O (449)overtrading 超过营业资金的经营 g- #eMQ %J
P (450)paid cheque 已付支票 W!8$:Ih_Z
P (451)paid-up share capital 认定股本 .Sw4{m[g
P (452)parent company 母公司 lbIW1z%:sy
P (453)pareto distribution 帕累托分布 tZ=|1lM
P (454)participating preference shares 参与优先股 OdyL
j
P (455)partnership 合伙 : /?
Op
P (456)payable ledger 应付款项账户 Th,]nVsGs~
P (457)payback 回收期 4ybOK~z
P (458)payments and receipts account 收入和支出报表 a&[[@1OY
P (459)payments withheld 保留款额 "AJ >pU3
P (460)payroll 工资单 >oy%qLHe~t
P (461)payroll analysis 工资分析 i-0AcN./p
P (462)percentage profit on turnover 利润对营业额比率 .Z QXY%g
P (463)period cost 期间成本 S WsD]rn
P (464)perpetual inventory 永续盘存 '% Oo1:wJ
P (465)personal account 记名账户 "[A&S!
P (466)PEPT 项目评审法 -{eiV0<^
P (467)petty cash account 备用金账户 +A,cdi9z
P (468)petty cash voucher 备用金凭证 @AG=Eq9<o
P (469)physical inventory 实地盘存 J=^5GfM)J
P (470)planning 计划 O{]}{Ss
P (471)planning horizon 计划时限
