N (428)number of days stock 存货周转天数 15o.j!S
N (429)number of weeks stock 存货周转周数 #0g#W
O (430)objective classification 客体分类 {(}w4.!
O (431)obsolescence 陈旧 MLBg_<
O (432)off balance sheet finance 资产负债表外筹资 :{:?D\%6
O (433)offer for sale 标价出售 yvWzc
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O (434)operating budget 经营预算 }c4E 2c
O (435)operating lease 经营租赁 2ZbY|8X$r
O (436)operating statement 营业报表 ;b?+:L
O (437)operation time 操作时间 `qDz=,)WP
O (438)operational control 经营控制 R}w wC[{
O (439)operational gearing 经营杠杆 ZBR^[OXO
O (440)operating plans 经营计划 CY3 \:D0I
O (441)opportunity cost 机会成本 _8li4;F
O (442)order 定单 OF<n T
O (443)ordinary shares 普通股
o|qeh<2=x
O (444)out-of-date cheque 过期支票 # )mkD4
O (445)over capitalization 过分资本化 M.:@<S
O (446)overhead 制造费用 d =(Yl r
O (447)overhead absorption rate 制造费用分配率 }gi1?a5
9
O (448)overhead cost 制造费用 1gShV ]2
O (449)overtrading 超过营业资金的经营 9`
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P (450)paid cheque 已付支票 aI{@]
hCo
P (451)paid-up share capital 认定股本 ,}IER
P (452)parent company 母公司 3cfZ!E~^kc
P (453)pareto distribution 帕累托分布 ;}eEG{`Y
P (454)participating preference shares 参与优先股 nUud?F^_
P (455)partnership 合伙 .l( r8qY#
P (456)payable ledger 应付款项账户 9[p}.9/
P (457)payback 回收期 *K jVPs
P (458)payments and receipts account 收入和支出报表 ]u4>;sa
P (459)payments withheld 保留款额 ?
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P (460)payroll 工资单 Gj7QGIKx
P (461)payroll analysis 工资分析 I"Q9W|J_&
P (462)percentage profit on turnover 利润对营业额比率 lv\F+?]a
P (463)period cost 期间成本 ;8L+_YCa
P (464)perpetual inventory 永续盘存 F*4Qa
P (465)personal account 记名账户 ;;y@z[ >
P (466)PEPT 项目评审法 DtF![0w/
P (467)petty cash account 备用金账户 m{lRFKx>s
P (468)petty cash voucher 备用金凭证 )|Vg/S
P (469)physical inventory 实地盘存 W}R=
P (470)planning 计划 or!D
P (471)planning horizon 计划时限