N (428)number of days stock 存货周转天数 Hu+GN3`sx^
N (429)number of weeks stock 存货周转周数 W5>emx'>
O (430)objective classification 客体分类 U |Uc|6
O (431)obsolescence 陈旧 w+$~ds
O (432)off balance sheet finance 资产负债表外筹资 9.B gsV .
O (433)offer for sale 标价出售 TE6]4E*
O (434)operating budget 经营预算 +F*h\4ry#
O (435)operating lease 经营租赁 <m~{60{
O (436)operating statement 营业报表 ]f>0P3O5&
O (437)operation time 操作时间 &gcZ4gpH
O (438)operational control 经营控制 /[!<rhY
O (439)operational gearing 经营杠杆 a n0n8l
O (440)operating plans 经营计划 >[l2KD
O (441)opportunity cost 机会成本 (4|
R}jv
O (442)order 定单 mbns%%GJU
O (443)ordinary shares 普通股 5A+@xhRf
O (444)out-of-date cheque 过期支票 f)mOeD*u|
O (445)over capitalization 过分资本化 Lngf,Of.e
O (446)overhead 制造费用 LtUvFe
O (447)overhead absorption rate 制造费用分配率 V''fmWo7
O (448)overhead cost 制造费用 5_1\{lP
O (449)overtrading 超过营业资金的经营 >[;L.
P (450)paid cheque 已付支票 7CH.BY
P (451)paid-up share capital 认定股本 qkqtPbQ 7
P (452)parent company 母公司 GT\yjrCd
P (453)pareto distribution 帕累托分布 'Fql;&U
>
P (454)participating preference shares 参与优先股 j
Vh:Bw
P (455)partnership 合伙 "]|7%]
P (456)payable ledger 应付款项账户 m\70&%v
P (457)payback 回收期 ]Ljb&*IEj
P (458)payments and receipts account 收入和支出报表 hkdF
P (459)payments withheld 保留款额 MRg Ozg
P (460)payroll 工资单 2@IL
n+#
P (461)payroll analysis 工资分析 <s%Ft
P (462)percentage profit on turnover 利润对营业额比率 zB/VS_^^W:
P (463)period cost 期间成本 (\o4 c0UzK
P (464)perpetual inventory 永续盘存 hM[3l1o{|
P (465)personal account 记名账户 'bsHoO
P (466)PEPT 项目评审法 m6#a{
P (467)petty cash account 备用金账户 P-<1vfThH
P (468)petty cash voucher 备用金凭证 #lc6-K#
P (469)physical inventory 实地盘存 u%lUi2P2E
P (470)planning 计划 /pV N1Yt
P (471)planning horizon 计划时限