N (428)number of days stock 存货周转天数 9]'($:LF08
N (429)number of weeks stock 存货周转周数
AkU<g
O (430)objective classification 客体分类
Ke-)vPc
O (431)obsolescence 陈旧 `mH %!{P
O (432)off balance sheet finance 资产负债表外筹资 L'i-fM[#
O (433)offer for sale 标价出售 [~\PQYm'
O (434)operating budget 经营预算 m uW!xY
O (435)operating lease 经营租赁 aS}1Q?cU
O (436)operating statement 营业报表 `O^G5 0
O (437)operation time 操作时间 =TP(
UJ
O (438)operational control 经营控制
H +bdsk
O (439)operational gearing 经营杠杆 q4UA]+-*
O (440)operating plans 经营计划 Gq#~vr
O (441)opportunity cost 机会成本 !'=15&5@
O (442)order 定单 f&4,?E;6%
O (443)ordinary shares 普通股 NDO\B,7
O (444)out-of-date cheque 过期支票 @mt0kV9
O (445)over capitalization 过分资本化 OOBhbpg!D
O (446)overhead 制造费用 l$*=<tV
O (447)overhead absorption rate 制造费用分配率 pbHsR^
O (448)overhead cost 制造费用 /?/#B `
O (449)overtrading 超过营业资金的经营 i7
7GE
P (450)paid cheque 已付支票 E^ hHH?w+
P (451)paid-up share capital 认定股本 mqfO4"lt
P (452)parent company 母公司 ]=73-ywn]
P (453)pareto distribution 帕累托分布 pWE `x|J
P (454)participating preference shares 参与优先股 *FR$vLGn
P (455)partnership 合伙 O;[9_[
P (456)payable ledger 应付款项账户 wzjU,Mwe
P (457)payback 回收期 XA_FOw!cX
P (458)payments and receipts account 收入和支出报表 Lh$dzHq
P (459)payments withheld 保留款额 RE 3Z%;'
P (460)payroll 工资单 _kFYBd
P (461)payroll analysis 工资分析 f DgD@YC D
P (462)percentage profit on turnover 利润对营业额比率 6qo^2
P (463)period cost 期间成本 3}1ssU"T
P (464)perpetual inventory 永续盘存 w'7R4
P (465)personal account 记名账户 rAdacnZV
P (466)PEPT 项目评审法 p3^jGj@
P (467)petty cash account 备用金账户 *oI*-C
P (468)petty cash voucher 备用金凭证 n,M)oo1G
P (469)physical inventory 实地盘存 MVv1.6c7Y
P (470)planning 计划 ']ood!
P (471)planning horizon 计划时限