N (428)number of days stock 存货周转天数 ~dqEUu!C
N (429)number of weeks stock 存货周转周数 b<rJ@1qtJ
O (430)objective classification 客体分类 xSHeP`P^X
O (431)obsolescence 陈旧 =}AwA5G
O (432)off balance sheet finance 资产负债表外筹资 IC7S
+v
O (433)offer for sale 标价出售 YVLaO*(f
O (434)operating budget 经营预算 4q5bW+$Xj
O (435)operating lease 经营租赁 r*l:F{
O (436)operating statement 营业报表 >;@hA*<
O (437)operation time 操作时间 lF LiW
O (438)operational control 经营控制 ~cx/>Hu
O (439)operational gearing 经营杠杆 r5?qz<WW~
O (440)operating plans 经营计划 3F0:v,+;
O (441)opportunity cost 机会成本 ^E8eW
O (442)order 定单 o93A:f c
O (443)ordinary shares 普通股 G(~"Zt}?
O (444)out-of-date cheque 过期支票 ^^Tu/YC9x
O (445)over capitalization 过分资本化 O8:,XTAN
O (446)overhead 制造费用 M 9b_Q
O (447)overhead absorption rate 制造费用分配率 #zcnc$x\
O (448)overhead cost 制造费用 0zAj.
iG
O (449)overtrading 超过营业资金的经营
bP 2IX
P (450)paid cheque 已付支票 f&ym'S
P (451)paid-up share capital 认定股本 Gv}h/zu-
P (452)parent company 母公司 #_bSWV4
P (453)pareto distribution 帕累托分布 B/CP/Pfb
P (454)participating preference shares 参与优先股 x~tG[Y2F?
P (455)partnership 合伙 OC]_b36v
P (456)payable ledger 应付款项账户 obE_`u l#
P (457)payback 回收期 yVM
1W"Q
P (458)payments and receipts account 收入和支出报表 ewtoAru
P (459)payments withheld 保留款额 MW+]w~7_Q
P (460)payroll 工资单 ukSi9| 1-,
P (461)payroll analysis 工资分析 WVf>>E^1
P (462)percentage profit on turnover 利润对营业额比率 Ot]PH[+
P (463)period cost 期间成本 =
ITMAC\
P (464)perpetual inventory 永续盘存 @`ttyI^1f
P (465)personal account 记名账户 %G$Kahx V>
P (466)PEPT 项目评审法 i- E~ZfJ
P (467)petty cash account 备用金账户 'I
_\ELb_
P (468)petty cash voucher 备用金凭证 /*lSpsBn
P (469)physical inventory 实地盘存 t$Z#zxX
P (470)planning 计划 'q
hA4W9
P (471)planning horizon 计划时限