N (428)number of days stock 存货周转天数 r$R(4q:
N (429)number of weeks stock 存货周转周数 QZt/Rm>W0
O (430)objective classification 客体分类 ]}~*uT}>
O (431)obsolescence 陈旧 ak
0KrVF
O (432)off balance sheet finance 资产负债表外筹资 Gzc{2"p
O (433)offer for sale 标价出售 c,X\1yLy
O (434)operating budget 经营预算 1ciP+->$
O (435)operating lease 经营租赁 C4TJS,!1rH
O (436)operating statement 营业报表 &hyr""NkAm
O (437)operation time 操作时间 AEOo]b*&d
O (438)operational control 经营控制 2vu"PeU9
O (439)operational gearing 经营杠杆 ) dwPD
O (440)operating plans 经营计划 y%`^*E&
O (441)opportunity cost 机会成本 mY#[D;mUe
O (442)order 定单 jO<K0cc
O (443)ordinary shares 普通股 )MmMs"Um
O (444)out-of-date cheque 过期支票 +cQ4u4
O (445)over capitalization 过分资本化 jYO@ %bQ
O (446)overhead 制造费用 WI](a8bm
O (447)overhead absorption rate 制造费用分配率 tiI>iP`!
O (448)overhead cost 制造费用 <y(>z*T;
O (449)overtrading 超过营业资金的经营 >2vl
& (
P (450)paid cheque 已付支票 cC&R~h]|
P (451)paid-up share capital 认定股本 9@:H9"w
P (452)parent company 母公司 9)e`mO*n
P (453)pareto distribution 帕累托分布 eIg '
!8h?
P (454)participating preference shares 参与优先股 -`&4>\o2Lx
P (455)partnership 合伙 %:YON,1b=7
P (456)payable ledger 应付款项账户 :-ax5,J> q
P (457)payback 回收期 ?dC[VYC\^
P (458)payments and receipts account 收入和支出报表 k2,n:7
P (459)payments withheld 保留款额 !94&Uk(O
P (460)payroll 工资单 r/Qq-1E
P (461)payroll analysis 工资分析 `i,ZwnLh{
P (462)percentage profit on turnover 利润对营业额比率 O]4!U#A
P (463)period cost 期间成本 _ZC4O&fL
P (464)perpetual inventory 永续盘存 el;^cMY
P (465)personal account 记名账户 Tf21K9+`L
P (466)PEPT 项目评审法 1;080|,s
P (467)petty cash account 备用金账户 )PB&w
%J
P (468)petty cash voucher 备用金凭证 {ZY^tT
sY
P (469)physical inventory 实地盘存 wvp\'* $
P (470)planning 计划 Lk4&&5q
P (471)planning horizon 计划时限