N (428)number of days stock 存货周转天数 w=_q<1a
N (429)number of weeks stock 存货周转周数 *Sg6 VGP
O (430)objective classification 客体分类 ."Kp6s `k
O (431)obsolescence 陈旧 z6*r<>Bf+b
O (432)off balance sheet finance 资产负债表外筹资 ;V?3Hwl
O (433)offer for sale 标价出售 :}U jX|D
O (434)operating budget 经营预算 CwM 1
_3cE
O (435)operating lease 经营租赁 i>7]9gBm1q
O (436)operating statement 营业报表 KV 8O k
O (437)operation time 操作时间 tmd{G x}c
O (438)operational control 经营控制 o)f$ 7.
O (439)operational gearing 经营杠杆 NQx
x_3*4O
O (440)operating plans 经营计划 {%_D> y
O (441)opportunity cost 机会成本 n-9a 0_{k
O (442)order 定单 pocXQEg$]
O (443)ordinary shares 普通股 Yl&bv#[z
O (444)out-of-date cheque 过期支票 @Q7^caG
O (445)over capitalization 过分资本化 \sAkKPI
O (446)overhead 制造费用 :9DyABK=Cv
O (447)overhead absorption rate 制造费用分配率 4T6 : C?V
O (448)overhead cost 制造费用 Co,?<v=Ll
O (449)overtrading 超过营业资金的经营 .,sbqL
P (450)paid cheque 已付支票 Q@"}v_r4
P (451)paid-up share capital 认定股本 "/G] M&
P (452)parent company 母公司 QFK'r\3 pU
P (453)pareto distribution 帕累托分布 Q4Nut
P (454)participating preference shares 参与优先股
jM-7
P (455)partnership 合伙 JXj H}C
P (456)payable ledger 应付款项账户 ;eJ|) *
P (457)payback 回收期 "Lyb4# M
P (458)payments and receipts account 收入和支出报表 p"7]zq]'
P (459)payments withheld 保留款额 ^ M1jv(
P (460)payroll 工资单 D9 Mst6
P (461)payroll analysis 工资分析 {
e$ @i
P (462)percentage profit on turnover 利润对营业额比率 *~~J1.ja>
P (463)period cost 期间成本 K8 /jfm
P (464)perpetual inventory 永续盘存 L#?m
PF
P (465)personal account 记名账户 k]A =Q
P (466)PEPT 项目评审法 3&I 3ViAH
P (467)petty cash account 备用金账户 T_q M@/ f
P (468)petty cash voucher 备用金凭证
M6ZXq6J
P (469)physical inventory 实地盘存 f9OY> |a9
P (470)planning 计划 .F'Cb)Z
P (471)planning horizon 计划时限
