N (428)number of days stock 存货周转天数 JZ D27[b
N (429)number of weeks stock 存货周转周数 }z,4IHNn
O (430)objective classification 客体分类 +"?K00*(
O (431)obsolescence 陈旧 5G_ *T
O (432)off balance sheet finance 资产负债表外筹资 `; (/W h
O (433)offer for sale 标价出售 :)q/8 0@
O (434)operating budget 经营预算 A_{QY&%m
O (435)operating lease 经营租赁 Fw!5hR`,
O (436)operating statement 营业报表 uCNQ.Nbf C
O (437)operation time 操作时间 Cm JI"
O (438)operational control 经营控制 +'= ^/!
O (439)operational gearing 经营杠杆 #8R\J[9
O (440)operating plans 经营计划 wQ2'%T|t
O (441)opportunity cost 机会成本 m589C+7
O (442)order 定单 lc>nU hj.
O (443)ordinary shares 普通股 I> =7|G
O (444)out-of-date cheque 过期支票 ORv[Gkq_N)
O (445)over capitalization 过分资本化 R{8nR0 0|1
O (446)overhead 制造费用 b&*^\hY9b
O (447)overhead absorption rate 制造费用分配率 '@AK0No\W
O (448)overhead cost 制造费用 ah" 2^x
O (449)overtrading 超过营业资金的经营 .o:Pe2C
P (450)paid cheque 已付支票 s8WA@)L
P (451)paid-up share capital 认定股本 hs2 f3;)
P (452)parent company 母公司 7w @.)@5
P (453)pareto distribution 帕累托分布 nDiD7:e7=
P (454)participating preference shares 参与优先股 '|J-8"
P (455)partnership 合伙 @-qxN w
P (456)payable ledger 应付款项账户 ;T"}dJel#
P (457)payback 回收期 hAfR Hd
P (458)payments and receipts account 收入和支出报表 X~ P0Q
P (459)payments withheld 保留款额 +TpM7QaL
P (460)payroll 工资单 I = qd\
P (461)payroll analysis 工资分析 uTbI\iq
P (462)percentage profit on turnover 利润对营业额比率 +;Q &
P (463)period cost 期间成本 fyYv}z
P (464)perpetual inventory 永续盘存 \r324Bw>2
P (465)personal account 记名账户 N y*M{}E
P (466)PEPT 项目评审法 !g=, O6
P (467)petty cash account 备用金账户 fk*JoR.o
P (468)petty cash voucher 备用金凭证 OrPIvP<w@
P (469)physical inventory 实地盘存 JI3AR
e?y
P (470)planning 计划 | (v/> t
P (471)planning horizon 计划时限
