N (428)number of days stock 存货周转天数 y:iE'SRRK6
N (429)number of weeks stock 存货周转周数 kR-N9|>i
O (430)objective classification 客体分类
_"%d9B
O (431)obsolescence 陈旧 )}~k7bb}Y
O (432)off balance sheet finance 资产负债表外筹资 [k@D}p
x
O (433)offer for sale 标价出售 A}~hc&J
O (434)operating budget 经营预算 uTbI\iq
O (435)operating lease 经营租赁 +;Q&
O (436)operating statement 营业报表 ^(N+s?
O (437)operation time 操作时间 }-V .upl
O (438)operational control 经营控制 mmwwz
O (439)operational gearing 经营杠杆 BtBy.bR
O (440)operating plans 经营计划 k#JFDw\
O (441)opportunity cost 机会成本 AjAmV
hq
O (442)order 定单 q_OIzZ@
O (443)ordinary shares 普通股 $Fc*^8$ryC
O (444)out-of-date cheque 过期支票 M4nM%qRGQ
O (445)over capitalization 过分资本化 [jDO8n/
O (446)overhead 制造费用 Gd%6l
ab
O (447)overhead absorption rate 制造费用分配率 }UXj|SY
O (448)overhead cost 制造费用 #n{wK+lz
O (449)overtrading 超过营业资金的经营 15iCJ p
P (450)paid cheque 已付支票 OJ@';ZyT=
P (451)paid-up share capital 认定股本 e~'y %| D
P (452)parent company 母公司 ItYG9a
P (453)pareto distribution 帕累托分布 70lb6A
P (454)participating preference shares 参与优先股
*ErTDy(
P (455)partnership 合伙 @r+ErFI
P (456)payable ledger 应付款项账户 dI>)4( )
P (457)payback 回收期 wCMsaW
P (458)payments and receipts account 收入和支出报表 #8;^ys1f
P (459)payments withheld 保留款额 _f|Au`7m
P (460)payroll 工资单 TkWS-=lNH0
P (461)payroll analysis 工资分析 []3xb`<&
P (462)percentage profit on turnover 利润对营业额比率 ]8+%57:E
P (463)period cost 期间成本 baR{
P (464)perpetual inventory 永续盘存 qAR~js`5
P (465)personal account 记名账户 ?Sn$AS I
P (466)PEPT 项目评审法 x:xKlPGd
P (467)petty cash account 备用金账户 6\4oHRJC
P (468)petty cash voucher 备用金凭证 %lv2 ;-
P (469)physical inventory 实地盘存 ~UK)
p;|
P (470)planning 计划 0m7J'gm{
P (471)planning horizon 计划时限