N (428)number of days stock 存货周转天数 uTdx`>M,O
N (429)number of weeks stock 存货周转周数 s=e`}4
O (430)objective classification 客体分类 )3 I~6ar
O (431)obsolescence 陈旧 1> v(&;K
O (432)off balance sheet finance 资产负债表外筹资 Gx7bV}&PN
O (433)offer for sale 标价出售 /Rf,Rjs
O (434)operating budget 经营预算 GlHP`&;UH
O (435)operating lease 经营租赁 X"jL
O (436)operating statement 营业报表 0HO'%'Ga*
O (437)operation time 操作时间 F pT$D
O (438)operational control 经营控制 +7Uv|LZ~@
O (439)operational gearing 经营杠杆 fN1b+d~*6
O (440)operating plans 经营计划 !kG |BJ$j
O (441)opportunity cost 机会成本 3(Ns1/;?,
O (442)order 定单 SiYH@Wma
O (443)ordinary shares 普通股 z~-(nyaBS
O (444)out-of-date cheque 过期支票 \@Gcx}Y8h
O (445)over capitalization 过分资本化 X
}`o9]y
O (446)overhead 制造费用 m-qu<4A/U|
O (447)overhead absorption rate 制造费用分配率 =9V
o [
O (448)overhead cost 制造费用 NQGa=kXeJ
O (449)overtrading 超过营业资金的经营 YQ@2p?4m
P (450)paid cheque 已付支票 q;lR|NOh
P (451)paid-up share capital 认定股本 Q:j~
kutS|
P (452)parent company 母公司 dVPY07P
P (453)pareto distribution 帕累托分布 `W >Sss
P (454)participating preference shares 参与优先股 S0Ur{!9\#^
P (455)partnership 合伙 Ge @qvP_
P (456)payable ledger 应付款项账户 ZC%;5O`
P (457)payback 回收期 ]h#QA;
P (458)payments and receipts account 收入和支出报表 m2H?VY.^K
P (459)payments withheld 保留款额 ny%$BQM=
P (460)payroll 工资单 ]
%ewxF
P (461)payroll analysis 工资分析 F [Lg,}
P (462)percentage profit on turnover 利润对营业额比率 7|o!v);uR
P (463)period cost 期间成本 lUaJC'~p
P (464)perpetual inventory 永续盘存 o[1#)&
P (465)personal account 记名账户 Q 5hOVD%
P (466)PEPT 项目评审法 b9ud8wLE[
P (467)petty cash account 备用金账户 qqJghV$Oj
P (468)petty cash voucher 备用金凭证 #sg*GK+|:R
P (469)physical inventory 实地盘存 SA#01}&p
P (470)planning 计划 em95ccs'-
P (471)planning horizon 计划时限