N (428)number of days stock 存货周转天数 `8\"3S
N (429)number of weeks stock 存货周转周数 T(cpU
,Q
O (430)objective classification 客体分类 sUxE
m}z
O (431)obsolescence 陈旧 s6;ZaU
O (432)off balance sheet finance 资产负债表外筹资 1`Bhis9X8
O (433)offer for sale 标价出售 _|MK0'+f
O (434)operating budget 经营预算 [;D1O;c'W.
O (435)operating lease 经营租赁 5yV>-XT+-
O (436)operating statement 营业报表 md\Vw?PkU
O (437)operation time 操作时间 mB
bGj3u;
O (438)operational control 经营控制 J=O_nup6C
O (439)operational gearing 经营杠杆 m*7RC4"J
O (440)operating plans 经营计划 ]D2d=\
O (441)opportunity cost 机会成本 -J]N
&[
O (442)order 定单 SD:Bw0gzrI
O (443)ordinary shares 普通股 Lke!VS!P&
O (444)out-of-date cheque 过期支票 w; f LnEz_
O (445)over capitalization 过分资本化 6*|EB|%n
O (446)overhead 制造费用 8yZs>Og?
O (447)overhead absorption rate 制造费用分配率 G-vkkNj%e
O (448)overhead cost 制造费用 PCc{0Rp\vk
O (449)overtrading 超过营业资金的经营 !{g>g%2!
P (450)paid cheque 已付支票 <{Rz1CMc
P (451)paid-up share capital 认定股本 Wn2J]BH
P (452)parent company 母公司
R"F: (
P (453)pareto distribution 帕累托分布 (CYQ>)a
P (454)participating preference shares 参与优先股 {irl}EeyC
P (455)partnership 合伙 ?c fFJl
P (456)payable ledger 应付款项账户 (J(SwL|
P (457)payback 回收期 7s0y.i~
P (458)payments and receipts account 收入和支出报表 i~4$V
P (459)payments withheld 保留款额 ,n>K$
P (460)payroll 工资单 [8WG
P (461)payroll analysis 工资分析 wwa)VgoS[
P (462)percentage profit on turnover 利润对营业额比率 H:16aaMn(
P (463)period cost 期间成本 ej(< Le\
P (464)perpetual inventory 永续盘存 uS xldc
P (465)personal account 记名账户 ue!4By8T
P (466)PEPT 项目评审法 V4,\vgGu
P (467)petty cash account 备用金账户 "p>kiNu
P (468)petty cash voucher 备用金凭证 mGw*6kOIS
P (469)physical inventory 实地盘存 kp)1s>c
P (470)planning 计划 a72L%oJ
P (471)planning horizon 计划时限