N (428)number of days stock 存货周转天数 +{]/
b%P
N (429)number of weeks stock 存货周转周数 $Z+N* w~8
O (430)objective classification 客体分类 ;g^QHr
O (431)obsolescence 陈旧 ^+mSf`5
O (432)off balance sheet finance 资产负债表外筹资 zXbTpm
O (433)offer for sale 标价出售 @gE
+T37x2
O (434)operating budget 经营预算 h[C!cX
O (435)operating lease 经营租赁 R|$=Pfg~4
O (436)operating statement 营业报表 _S,2j_R9
O (437)operation time 操作时间 +_F
siu_b
O (438)operational control 经营控制 feIAgd},
O (439)operational gearing 经营杠杆 "o<:[c9/
O (440)operating plans 经营计划 3yr{B Xn
O (441)opportunity cost 机会成本 ^^jF*)DT@
O (442)order 定单 ^-~.L: }q
O (443)ordinary shares 普通股 mXz-#Go(
O (444)out-of-date cheque 过期支票 J0d +q!
O (445)over capitalization 过分资本化 ?lR)Hi
O (446)overhead 制造费用 viD+~j18
O (447)overhead absorption rate 制造费用分配率 5}*aP
O (448)overhead cost 制造费用 }UXj|SY
O (449)overtrading 超过营业资金的经营 #n{wK+lz
P (450)paid cheque 已付支票 15iCJ p
P (451)paid-up share capital 认定股本 O
Z![9l
P (452)parent company 母公司 E0ud<'3
<
P (453)pareto distribution 帕累托分布 2i |wQU5w
P (454)participating preference shares 参与优先股
/A_</GYs
P (455)partnership 合伙 O7s0M?4
P (456)payable ledger 应付款项账户 oxPOfI1%]
P (457)payback 回收期 y"cK@sOo
P (458)payments and receipts account 收入和支出报表 KbMgatI/
P (459)payments withheld 保留款额 $w[@L7'(
P (460)payroll 工资单 asQ pVP
P (461)payroll analysis 工资分析 Yah3I@xGy
P (462)percentage profit on turnover 利润对营业额比率 +]I;C
P (463)period cost 期间成本 ;)0vxcMB
P (464)perpetual inventory 永续盘存 o%M~Q<wf
P (465)personal account 记名账户 w][
;
P (466)PEPT 项目评审法 Te$/[
`<U
P (467)petty cash account 备用金账户 mgG0uV
P (468)petty cash voucher 备用金凭证 r$k
*:A$%
P (469)physical inventory 实地盘存 q{yz]H,
P (470)planning 计划 %lv2 ;-
P (471)planning horizon 计划时限