N (428)number of days stock 存货周转天数 Nh~ Hh(
N (429)number of weeks stock 存货周转周数 0\%/:2
O (430)objective classification 客体分类 aT[Z#Zd, N
O (431)obsolescence 陈旧 ^ng#J\
O (432)off balance sheet finance 资产负债表外筹资 *. l,_68
O (433)offer for sale 标价出售 DDn@M|*$
O (434)operating budget 经营预算 bCg
{z b#
O (435)operating lease 经营租赁 {gluK#Qm
O (436)operating statement 营业报表 y5iLFR3z
O (437)operation time 操作时间 $6h:j#{JE
O (438)operational control 经营控制 ?8. $A2(Xw
O (439)operational gearing 经营杠杆 4&)*PKq
O (440)operating plans 经营计划 XodA(73`i
O (441)opportunity cost 机会成本 (=0W[@k
O (442)order 定单 M hNzmI&`
O (443)ordinary shares 普通股 8I04Nx
O (444)out-of-date cheque 过期支票 t>f<4~%MJ
O (445)over capitalization 过分资本化 ,
rc5r3
O (446)overhead 制造费用 =2pGbD;*
O (447)overhead absorption rate 制造费用分配率 vGO- a2Z
O (448)overhead cost 制造费用 ZO{uG(u
O (449)overtrading 超过营业资金的经营 vL@N21u
P (450)paid cheque 已付支票 #9}E@GGs
P (451)paid-up share capital 认定股本 s;X"E
=
P (452)parent company 母公司 :\L{S
P (453)pareto distribution 帕累托分布 H1
rge<
P (454)participating preference shares 参与优先股
]p:x,%nm
P (455)partnership 合伙 r9 'lFj
P (456)payable ledger 应付款项账户 EcrM`E#kaZ
P (457)payback 回收期 [ jve
|-v=
P (458)payments and receipts account 收入和支出报表 f:\jPkf'
P (459)payments withheld 保留款额 Ev%4}GwO4
P (460)payroll 工资单 LGKkT?fcSC
P (461)payroll analysis 工资分析
k'}}eu/ q
P (462)percentage profit on turnover 利润对营业额比率 G`PSb<h\oc
P (463)period cost 期间成本 4%~$A`7
P (464)perpetual inventory 永续盘存 [c]X)
@#S
P (465)personal account 记名账户 X{\
>TOk
P (466)PEPT 项目评审法 H7?C>+ay
P (467)petty cash account 备用金账户 1.!rq,+>1
P (468)petty cash voucher 备用金凭证 U|6 ME%xm
P (469)physical inventory 实地盘存 FiJJe
P (470)planning 计划 `%p}.X
P (471)planning horizon 计划时限