N (428)number of days stock 存货周转天数 ^5E9p@d"J
N (429)number of weeks stock 存货周转周数
b M1\z
O (430)objective classification 客体分类 lwf4ke
O (431)obsolescence 陈旧 U~][
ph
O (432)off balance sheet finance 资产负债表外筹资 X=wh
Z\EZ
O (433)offer for sale 标价出售 * |,N/e
O (434)operating budget 经营预算 5K1cPU~o_b
O (435)operating lease 经营租赁 X+]>pA
O (436)operating statement 营业报表 }e$
O (437)operation time 操作时间 XZKlE
F?
O (438)operational control 经营控制 53:~a
O (439)operational gearing 经营杠杆 @G2# Z
O (440)operating plans 经营计划 xZ`z+)
O (441)opportunity cost 机会成本 b~vV++ou_
O (442)order 定单 pZ>yBY?R8>
O (443)ordinary shares 普通股 I0zx'x)F
O (444)out-of-date cheque 过期支票 AZQQge
O (445)over capitalization 过分资本化 g:fvg!_v
O (446)overhead 制造费用 $!*>5".A
O (447)overhead absorption rate 制造费用分配率 !Sn|!:N4
O (448)overhead cost 制造费用 Z
>`\$1CI
O (449)overtrading 超过营业资金的经营 )9`HO?
P (450)paid cheque 已付支票 1@p,
P (451)paid-up share capital 认定股本 $~6MR_
Yq
P (452)parent company 母公司 n!z!fh
P (453)pareto distribution 帕累托分布 C})D
vh
P (454)participating preference shares 参与优先股 5\pS8<RJ;
P (455)partnership 合伙 U/enq,-F^
P (456)payable ledger 应付款项账户 <Ja&z M
P (457)payback 回收期 h}@wPP{
P (458)payments and receipts account 收入和支出报表 f/J/tt
P (459)payments withheld 保留款额 qhY+<S9
P (460)payroll 工资单 j_2g*lQ7a
P (461)payroll analysis 工资分析 X\Bl?
F
P (462)percentage profit on turnover 利润对营业额比率 .JLJ(WM
P (463)period cost 期间成本 \eKXsO"d
P (464)perpetual inventory 永续盘存 +4%~.,<_to
P (465)personal account 记名账户 5Qq/nUR
P (466)PEPT 项目评审法 /.0K#J:
P (467)petty cash account 备用金账户 u&Ic
P (468)petty cash voucher 备用金凭证 ,A{Bx`o?
P (469)physical inventory 实地盘存 "BSY1?k{
P (470)planning 计划 Y|LL]@Lv
P (471)planning horizon 计划时限