N (428)number of days stock 存货周转天数 $ThkK3
N (429)number of weeks stock 存货周转周数 +8]}'6m
O (430)objective classification 客体分类 o{(-jhR
O (431)obsolescence 陈旧 c{ +Y$
O (432)off balance sheet finance 资产负债表外筹资 0jro0f'
O (433)offer for sale 标价出售 :%{MMhbx
O (434)operating budget 经营预算 /<\>j+SC
O (435)operating lease 经营租赁 Xv|~1v
%s7
O (436)operating statement 营业报表 ]Z&2
O (437)operation time 操作时间 [Z`q7ddd^
O (438)operational control 经营控制 K!lGo3n]
O (439)operational gearing 经营杠杆 P"cc$lB~ I
O (440)operating plans 经营计划 1X.5cl?V
O (441)opportunity cost 机会成本 6(f[<V!r
O (442)order 定单 X25cU{
O (443)ordinary shares 普通股 =iB0ak
O (444)out-of-date cheque 过期支票 o;7!$v>uK
O (445)over capitalization 过分资本化 #5-0R7\d7
O (446)overhead 制造费用 !E'jd72O
O (447)overhead absorption rate 制造费用分配率 o6P)IZ1
O (448)overhead cost 制造费用 vClD)Ar
O (449)overtrading 超过营业资金的经营 JVD#wwic
P (450)paid cheque 已付支票 H^Ik FEVs
P (451)paid-up share capital 认定股本 Qb!9QlW
P (452)parent company 母公司 ]6v6&YV
P (453)pareto distribution 帕累托分布 <*<7p{x
P (454)participating preference shares 参与优先股 nsqc^
K^
P (455)partnership 合伙 |
y\B*P
P (456)payable ledger 应付款项账户 l'fUa
P (457)payback 回收期 n9B1NM5 \
P (458)payments and receipts account 收入和支出报表 B<T wTv
P (459)payments withheld 保留款额 N J9H=
P (460)payroll 工资单 #*:y2W%H
P (461)payroll analysis 工资分析 qY]IX9'kV
P (462)percentage profit on turnover 利润对营业额比率 'Q Ff 7A
P (463)period cost 期间成本 we9R4*j
P (464)perpetual inventory 永续盘存 2_6x2Ia4
P (465)personal account 记名账户 '=EaZ>=
P (466)PEPT 项目评审法 _'JKPD[
P (467)petty cash account 备用金账户 bEfxu;Su3
P (468)petty cash voucher 备用金凭证 =P\H}?PF
P (469)physical inventory 实地盘存 eNY$N_P
P (470)planning 计划 +e. bO5Y
P (471)planning horizon 计划时限