N (428)number of days stock 存货周转天数 NzuH&o][
N (429)number of weeks stock 存货周转周数 U&<w{cuA
O (430)objective classification 客体分类 o;M-M(EZQ6
O (431)obsolescence 陈旧 M}W};~V2ng
O (432)off balance sheet finance 资产负债表外筹资 t4CI +fq y
O (433)offer for sale 标价出售 9G=ZB^
O (434)operating budget 经营预算 8GFA}_(^R
O (435)operating lease 经营租赁 >" z&KZKI
O (436)operating statement 营业报表 PmT,*C` /X
O (437)operation time 操作时间 Lmw{ `R
O (438)operational control 经营控制 b=j]tb,
O (439)operational gearing 经营杠杆 @dp1bkU
O (440)operating plans 经营计划 <u
85>x
O (441)opportunity cost 机会成本 Afq?Ps
+
O (442)order 定单 bLpGrGJs
O (443)ordinary shares 普通股 5Pu
F] 5
O (444)out-of-date cheque 过期支票 sT" h)I)]*
O (445)over capitalization 过分资本化 JdW:%,sv
O (446)overhead 制造费用 O`W&`B(*k
O (447)overhead absorption rate 制造费用分配率 *,=WaODO %
O (448)overhead cost 制造费用 %l8nTcL_ ?
O (449)overtrading 超过营业资金的经营 ;Z( ~;D
P (450)paid cheque 已付支票 4yu ^cix(
P (451)paid-up share capital 认定股本 +
s snCr
P (452)parent company 母公司 o4g<[X)
P (453)pareto distribution 帕累托分布 Ood'kAH1B
P (454)participating preference shares 参与优先股 Ug|o ($CY
P (455)partnership 合伙 %aeQL;# V
P (456)payable ledger 应付款项账户 RU^lR8;
P (457)payback 回收期 LYY|8)Nj2"
P (458)payments and receipts account 收入和支出报表 MJ:>ZRXC E
P (459)payments withheld 保留款额 -O=a"G=
P (460)payroll 工资单 '
of5v6:8
P (461)payroll analysis 工资分析 }uE8o"q
P (462)percentage profit on turnover 利润对营业额比率 ,lly=OhKb
P (463)period cost 期间成本 6hs2
B5)+
P (464)perpetual inventory 永续盘存 jW-j+ WGSM
P (465)personal account 记名账户 &i~AXNw
P (466)PEPT 项目评审法 :
*Nvy={c
P (467)petty cash account 备用金账户 (mJqI)m8
P (468)petty cash voucher 备用金凭证 @#%rTKD9F
P (469)physical inventory 实地盘存 Q`]E l<$
P (470)planning 计划 (]mh}=:KDg
P (471)planning horizon 计划时限
