N (428)number of days stock 存货周转天数 g-,lY| a
N (429)number of weeks stock 存货周转周数 97<Z,q72Y
O (430)objective classification 客体分类 OH@gwC
O (431)obsolescence 陈旧 4sX?O4p
O (432)off balance sheet finance 资产负债表外筹资 2^"!p;WQ
O (433)offer for sale 标价出售 ,L<x=Dg
O (434)operating budget 经营预算 +t&+f7
O (435)operating lease 经营租赁 :'xZF2
O (436)operating statement 营业报表 T!Tp:&O-
O (437)operation time 操作时间 X$G:3uoN
O (438)operational control 经营控制 .mg0L\
O (439)operational gearing 经营杠杆 6
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O (440)operating plans 经营计划 tOte
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O (441)opportunity cost 机会成本 Yakrsi/jV}
O (442)order 定单 L@jpid95
O (443)ordinary shares 普通股
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O (444)out-of-date cheque 过期支票 cvf?ID84
O (445)over capitalization 过分资本化 Z\]LG4N?
O (446)overhead 制造费用 8N$Xq\Da+>
O (447)overhead absorption rate 制造费用分配率 ueg%D+u
O (448)overhead cost 制造费用 <%W&xk
O (449)overtrading 超过营业资金的经营 B5h)F> &G
P (450)paid cheque 已付支票 M= |is*t
P (451)paid-up share capital 认定股本 LNrM`3%2-
P (452)parent company 母公司 B.smQt
P (453)pareto distribution 帕累托分布 I,05'edCQ
P (454)participating preference shares 参与优先股 8r:T&)v
P (455)partnership 合伙 XiV
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P (456)payable ledger 应付款项账户 xls
US'Eo
P (457)payback 回收期 t;0]d7ey'
P (458)payments and receipts account 收入和支出报表 qT
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P (459)payments withheld 保留款额 2^75|Q
P (460)payroll 工资单 ~p:hqi1+<+
P (461)payroll analysis 工资分析 Jt0/*^'
P (462)percentage profit on turnover 利润对营业额比率 C-@M|K9A'
P (463)period cost 期间成本 90,UhNz9D
P (464)perpetual inventory 永续盘存 gz uWhQo
P (465)personal account 记名账户 m(
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P (466)PEPT 项目评审法 YHke^Ind
P (467)petty cash account 备用金账户 |}:q@]dC#
P (468)petty cash voucher 备用金凭证 1}SON4U
P (469)physical inventory 实地盘存 }6 u)wF5
P (470)planning 计划 k2 _y84;D
P (471)planning horizon 计划时限