N (428)number of days stock 存货周转天数 $@blP<I
N (429)number of weeks stock 存货周转周数 StuDtY
O (430)objective classification 客体分类 C^x+'. ^N
O (431)obsolescence 陈旧 6hs2
B5)+
O (432)off balance sheet finance 资产负债表外筹资 jW-j+WGSM
O (433)offer for sale 标价出售 &i~AXNw
O (434)operating budget 经营预算 :
*Nvy={c
O (435)operating lease 经营租赁 #j{!&4M
O (436)operating statement 营业报表
tT;=l[7%
O (437)operation time 操作时间 >r"~t70C~]
O (438)operational control 经营控制 "jUr[X2J
O (439)operational gearing 经营杠杆 6T_Mk0Sf+
O (440)operating plans 经营计划 2eBA&t
O (441)opportunity cost 机会成本 ~4~-^
t
O (442)order 定单 &)p/cOiV
O (443)ordinary shares 普通股 3=r8kh7,
O (444)out-of-date cheque 过期支票 sgn,]3AUq
O (445)over capitalization 过分资本化 *YFe
O (446)overhead 制造费用 G/Xa`4"_
O (447)overhead absorption rate 制造费用分配率 [[P UK{P0
O (448)overhead cost 制造费用 sy
Yg, G[
O (449)overtrading 超过营业资金的经营 LyB$~wZx~@
P (450)paid cheque 已付支票 t_q`wKDE
P (451)paid-up share capital 认定股本 ZL`G<Mo;.
P (452)parent company 母公司 61Nj&1Ze
P (453)pareto distribution 帕累托分布 ,Jf)A/_
P (454)participating preference shares 参与优先股 t/bDDV"
P (455)partnership 合伙 Y
p`6305f
P (456)payable ledger 应付款项账户 gq6C6
P (457)payback 回收期 b-{\manH
P (458)payments and receipts account 收入和支出报表
'wAO
Y
P (459)payments withheld 保留款额 *a@pZI0'
P (460)payroll 工资单 TIV1?S
P (461)payroll analysis 工资分析 W.ud<OKP90
P (462)percentage profit on turnover 利润对营业额比率 <)zh2UI
P (463)period cost 期间成本 HB$*xS1
P (464)perpetual inventory 永续盘存 ^ZFbp@#U
P (465)personal account 记名账户 z+1#
p.F$@
P (466)PEPT 项目评审法 SPIYB/
C
P (467)petty cash account 备用金账户 NBR6$n
P (468)petty cash voucher 备用金凭证 }`$:3mb&f
P (469)physical inventory 实地盘存 _1c'~;
P (470)planning 计划 !+.|T9P
P (471)planning horizon 计划时限