N (428)number of days stock 存货周转天数 `W"G!X-
N (429)number of weeks stock 存货周转周数 jDTUXwx7V
O (430)objective classification 客体分类 WNF9#oN|oT
O (431)obsolescence 陈旧 b_vTGl1_6
O (432)off balance sheet finance 资产负债表外筹资 v`B4(P1Z
O (433)offer for sale 标价出售 <*Ub2B[m
O (434)operating budget 经营预算 j Nc<~{/
O (435)operating lease 经营租赁 Qh-4vy=r
O (436)operating statement 营业报表 \_VmY!I5\
O (437)operation time 操作时间 J3B.-XJ+n
O (438)operational control 经营控制 )gXTRkmw
O (439)operational gearing 经营杠杆 a$m_D!b~_
O (440)operating plans 经营计划
B 8{
uR
O (441)opportunity cost 机会成本 ? )_7U
O (442)order 定单 0d4cE10
O (443)ordinary shares 普通股 qq;b~ 3kW
O (444)out-of-date cheque 过期支票
jBpVxv
O (445)over capitalization 过分资本化 Q2c*.Y
O (446)overhead 制造费用 Qra> }e%*
O (447)overhead absorption rate 制造费用分配率 4j3oT)+8
O (448)overhead cost 制造费用 3LW[H+k
O (449)overtrading 超过营业资金的经营 `?uPn~,e8
P (450)paid cheque 已付支票 V]c5
Z$Bd
P (451)paid-up share capital 认定股本 l>7r2;
P (452)parent company 母公司 T//S,
P (453)pareto distribution 帕累托分布 1;Xgc@
P (454)participating preference shares 参与优先股 .pvxh|V
P (455)partnership 合伙 :woa&(wN;1
P (456)payable ledger 应付款项账户 @~o`#$*|
P (457)payback 回收期 RrWNJ&o
P (458)payments and receipts account 收入和支出报表 (WE,dY+.
P (459)payments withheld 保留款额 O
>FO>
P (460)payroll 工资单 doD>m?rig3
P (461)payroll analysis 工资分析 hZN<Yd8:
P (462)percentage profit on turnover 利润对营业额比率 &N\[V-GP2G
P (463)period cost 期间成本 Ei~f`{i
P (464)perpetual inventory 永续盘存 O&'/J8
P (465)personal account 记名账户 <Tx C!{<
P (466)PEPT 项目评审法 &&PgOFD
P (467)petty cash account 备用金账户 ` X}85
P (468)petty cash voucher 备用金凭证 HmV />9
P (469)physical inventory 实地盘存 o:UXPAj
P (470)planning 计划 V`k8j-*s
P (471)planning horizon 计划时限