N (428)number of days stock 存货周转天数 tJY3k$YX
N (429)number of weeks stock 存货周转周数 pSJc.j
O (430)objective classification 客体分类 0j|JyS:}G
O (431)obsolescence 陈旧
PP)-g0^@
O (432)off balance sheet finance 资产负债表外筹资 DWRq \`P
O (433)offer for sale 标价出售 mo3HUXf}8
O (434)operating budget 经营预算 _"%-=^_
O (435)operating lease 经营租赁 vwQ6=
O (436)operating statement 营业报表 "@)9$-g
O (437)operation time 操作时间 u~
^d5["T
O (438)operational control 经营控制 /F6=iHK(l
O (439)operational gearing 经营杠杆 )[hQK_e]
O (440)operating plans 经营计划 o@0p
O (441)opportunity cost 机会成本 6o/!H
O (442)order 定单 [P23.`G~J
O (443)ordinary shares 普通股 ({AqL#x`u
O (444)out-of-date cheque 过期支票 4!KUPgg
O (445)over capitalization 过分资本化
S+(-k0
O (446)overhead 制造费用 <jvSV5%
O (447)overhead absorption rate 制造费用分配率 {m+(j (6-
O (448)overhead cost 制造费用 >w"k:O17
O (449)overtrading 超过营业资金的经营 nZ2mY!*
P (450)paid cheque 已付支票 /!Ng"^.e
P (451)paid-up share capital 认定股本 Os-sYaW
P (452)parent company 母公司 ]1
OZY@
P (453)pareto distribution 帕累托分布 r/vRaOg>X
P (454)participating preference shares 参与优先股 $R[ggH&
P (455)partnership 合伙 -NyfW+T={
P (456)payable ledger 应付款项账户 tk
<R|i
P (457)payback 回收期 "R/Xv+;
P (458)payments and receipts account 收入和支出报表
KDX34Fr1
P (459)payments withheld 保留款额 kW@,P.88
P (460)payroll 工资单 jQ s"8[=s
P (461)payroll analysis 工资分析 @ukIt
P (462)percentage profit on turnover 利润对营业额比率 3o=K?eOdg
P (463)period cost 期间成本 +5+?)8Ls
P (464)perpetual inventory 永续盘存 g0D(:_QXp:
P (465)personal account 记名账户 5h2@n0
P (466)PEPT 项目评审法 -C|1O%.
P (467)petty cash account 备用金账户 ]D;X"2I2'b
P (468)petty cash voucher 备用金凭证
5 5_#?vw
P (469)physical inventory 实地盘存 !5P\5WF~Y
P (470)planning 计划 M6P`~emX2
P (471)planning horizon 计划时限