N (428)number of days stock 存货周转天数 }91mQ`
3
N (429)number of weeks stock 存货周转周数 $CmX
&%L=
O (430)objective classification 客体分类 y^AA#kk
O (431)obsolescence 陈旧 Ib2 @Wi
O (432)off balance sheet finance 资产负债表外筹资 tqQ0lv^J
O (433)offer for sale 标价出售 (J*w./
O (434)operating budget 经营预算 Su"_1~/2S
O (435)operating lease 经营租赁 |sFe:TX
O (436)operating statement 营业报表 ;-?ZI$
O (437)operation time 操作时间 DVhTb
O (438)operational control 经营控制 s3-ktZ@
O (439)operational gearing 经营杠杆 z}1
xy+
O (440)operating plans 经营计划 d# 3tQ*G/
O (441)opportunity cost 机会成本 ,8IAhQa
O (442)order 定单 eUkoVr
O (443)ordinary shares 普通股 {F:v$ K
O (444)out-of-date cheque 过期支票 ~RXpz-Ye
O (445)over capitalization 过分资本化
M_1Tx
O (446)overhead 制造费用 DLYZsWA,
O (447)overhead absorption rate 制造费用分配率 u-[t~-(a
O (448)overhead cost 制造费用 olMO+-USP
O (449)overtrading 超过营业资金的经营 /Tj"Fl\h
P (450)paid cheque 已付支票 Fd[h9 G
P (451)paid-up share capital 认定股本 yb{Q, Dz
P (452)parent company 母公司 *yaX:,'\$
P (453)pareto distribution 帕累托分布 "F"_G
P (454)participating preference shares 参与优先股 h_~|O[5|)
P (455)partnership 合伙 5!ubY
6Ph
P (456)payable ledger 应付款项账户 d_C4B
P (457)payback 回收期 4$aO;Z_
P (458)payments and receipts account 收入和支出报表 *9vA
+uN
P (459)payments withheld 保留款额 }[z<iij4
P (460)payroll 工资单 DvX3/z#T
P (461)payroll analysis 工资分析 T;4`wB8@
P (462)percentage profit on turnover 利润对营业额比率 fT3*>^Uv
P (463)period cost 期间成本 ^QAiySR`0
P (464)perpetual inventory 永续盘存 W3/ 7BW`
P (465)personal account 记名账户 qijcS2E6S
P (466)PEPT 项目评审法 V+qJrZ,i
P (467)petty cash account 备用金账户 )M'UASB;8
P (468)petty cash voucher 备用金凭证 20VVOnDY
P (469)physical inventory 实地盘存 FxfL+}?Q
P (470)planning 计划 4C1FPrh
P (471)planning horizon 计划时限