N (428)number of days stock 存货周转天数 RIUJX{?
N (429)number of weeks stock 存货周转周数 GL>YJ%
O (430)objective classification 客体分类 k:V9_EI=
O (431)obsolescence 陈旧 FS)#
v
O (432)off balance sheet finance 资产负债表外筹资 nT01B1/<]
O (433)offer for sale 标价出售 Q3hSWXq'
O (434)operating budget 经营预算 fp(zd;BSQ
O (435)operating lease 经营租赁 2::YR?
O (436)operating statement 营业报表 hMz)l\0
O (437)operation time 操作时间 QoUdTIIL
O (438)operational control 经营控制 g/68&
M
O (439)operational gearing 经营杠杆 z3
^_C`(F
O (440)operating plans 经营计划
%nUN
O (441)opportunity cost 机会成本 H}_R `S
O (442)order 定单 cGm?F,/`
O (443)ordinary shares 普通股 `#<UsU,~Lu
O (444)out-of-date cheque 过期支票 f`;w@gR`=
O (445)over capitalization 过分资本化 `<~
=6H
O (446)overhead 制造费用 9fs-|E[5
O (447)overhead absorption rate 制造费用分配率 ,?jc0L.'r]
O (448)overhead cost 制造费用 7l/ZRz}1
O (449)overtrading 超过营业资金的经营 }8YY8|]LI
P (450)paid cheque 已付支票 7*M-?
P (451)paid-up share capital 认定股本 dPpJDY0
P (452)parent company 母公司 $8(QBZq
P (453)pareto distribution 帕累托分布 {7DXSe4
P (454)participating preference shares 参与优先股
w\D
!e
P (455)partnership 合伙 R|$b\3
P (456)payable ledger 应付款项账户 rqp]{?33
P (457)payback 回收期 F
=*4]O
P (458)payments and receipts account 收入和支出报表 5|r*,!CF
P (459)payments withheld 保留款额 .9Cy<z
P (460)payroll 工资单 >r\GB#\5
P (461)payroll analysis 工资分析 zjow %
P (462)percentage profit on turnover 利润对营业额比率 x'\C'zeF
P (463)period cost 期间成本 K/Pw;{}
P (464)perpetual inventory 永续盘存 =Yl ea,S
P (465)personal account 记名账户 v,*C>u\3s
P (466)PEPT 项目评审法 a6;[Z
P (467)petty cash account 备用金账户 JF~9efWe>
P (468)petty cash voucher 备用金凭证 Sx
J0Y8#z
P (469)physical inventory 实地盘存 !x
~s`z
P (470)planning 计划 9.xRDk
P (471)planning horizon 计划时限