N (428)number of days stock 存货周转天数 $XcuU
sG
N (429)number of weeks stock 存货周转周数 jEm=A8q
O (430)objective classification 客体分类 ^nLk{<D35
O (431)obsolescence 陈旧 !O4)YM
O (432)off balance sheet finance 资产负债表外筹资 >$7{H]
O (433)offer for sale 标价出售 1-.(pA'
O (434)operating budget 经营预算 e
3TKg
O (435)operating lease 经营租赁 19i=kdH
O (436)operating statement 营业报表 71Y3.1+
O (437)operation time 操作时间 \CBL[X5tr
O (438)operational control 经营控制 s14ot80)
O (439)operational gearing 经营杠杆 Y?%=6
S
O (440)operating plans 经营计划 bp'\nso/
O (441)opportunity cost 机会成本 y24/lc
O (442)order 定单 rxOvY
F
O (443)ordinary shares 普通股 6 )lWuY]e
O (444)out-of-date cheque 过期支票 2+yti,s+/
O (445)over capitalization 过分资本化 dB8
e
O (446)overhead 制造费用 ~BgNMO;|
O (447)overhead absorption rate 制造费用分配率 SqVh\Nn
O (448)overhead cost 制造费用 $\L=RU!c}
O (449)overtrading 超过营业资金的经营 T3t
w.yh
P (450)paid cheque 已付支票 s6!! ty;Y
P (451)paid-up share capital 认定股本 ]'<"qY
P (452)parent company 母公司 A~;+P
P (453)pareto distribution 帕累托分布 oN,9#*PVL
P (454)participating preference shares 参与优先股
NW`Mc&
P (455)partnership 合伙 db.~^][k
P (456)payable ledger 应付款项账户 G1:"Gxja
P (457)payback 回收期 Kc`#~-`,(
P (458)payments and receipts account 收入和支出报表 >fp_$bjd
P (459)payments withheld 保留款额 GmZ2a-M
P (460)payroll 工资单 cRSgP{hy
P (461)payroll analysis 工资分析 L(}/W~En
P (462)percentage profit on turnover 利润对营业额比率 _xM3c&VeG
P (463)period cost 期间成本 .#LHj}
u
P (464)perpetual inventory 永续盘存 %Lom#:L'
P (465)personal account 记名账户 B %
P (466)PEPT 项目评审法
w}?,N
P (467)petty cash account 备用金账户 @DlN;r?Cv
P (468)petty cash voucher 备用金凭证 HFX,EE
P (469)physical inventory 实地盘存 58]t iP"
P (470)planning 计划 Mlo:\ST|
P (471)planning horizon 计划时限