N (428)number of days stock 存货周转天数 % <"}y $J
N (429)number of weeks stock 存货周转周数 %dMqpY7 "
O (430)objective classification 客体分类 k1^\|
O (431)obsolescence 陈旧 DZ$`
4;C[
O (432)off balance sheet finance 资产负债表外筹资 P?LlJ 5hn
O (433)offer for sale 标价出售 j'?7D0>
O (434)operating budget 经营预算 X
T[zj <&_
O (435)operating lease 经营租赁 -`b8T0?oK
O (436)operating statement 营业报表 b0v:12q
O (437)operation time 操作时间 T f4tj!t-
O (438)operational control 经营控制 QSw<%pcJE@
O (439)operational gearing 经营杠杆 0* ; O?T
O (440)operating plans 经营计划 vAb^]d
O (441)opportunity cost 机会成本 J-xS:Ha'l
O (442)order 定单 #>[a{<;Kn
O (443)ordinary shares 普通股 JhHWu<
O (444)out-of-date cheque 过期支票 S0d~.ah30
O (445)over capitalization 过分资本化 0Y
l
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O (446)overhead 制造费用 )yG"^Ulu
O (447)overhead absorption rate 制造费用分配率 4dawg8K`9
O (448)overhead cost 制造费用 ( #D*P l
O (449)overtrading 超过营业资金的经营 ke_ [
P (450)paid cheque 已付支票 ^T5X)Nu{=C
P (451)paid-up share capital 认定股本 h.eM
RdlO
P (452)parent company 母公司 P>i%7:OMZA
P (453)pareto distribution 帕累托分布 aE"[5*a
P (454)participating preference shares 参与优先股 bWWXc[O2&(
P (455)partnership 合伙
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P (456)payable ledger 应付款项账户 5cJ !"
P (457)payback 回收期 %" D%:
P (458)payments and receipts account 收入和支出报表
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P (459)payments withheld 保留款额 '1?\/,em
P (460)payroll 工资单 80b;I|-T,
P (461)payroll analysis 工资分析 t_z,>,BqJ
P (462)percentage profit on turnover 利润对营业额比率 p;T{i._iL
P (463)period cost 期间成本 [XVEBA4GI
P (464)perpetual inventory 永续盘存 ^y!;xc$(Qs
P (465)personal account 记名账户 V7d) S& *V
P (466)PEPT 项目评审法 uhyj5u)
P (467)petty cash account 备用金账户 'e) ^m}:?D
P (468)petty cash voucher 备用金凭证 ]z/Zq
P (469)physical inventory 实地盘存 (8$ k4`T>
P (470)planning 计划 VKp*9 %9
P (471)planning horizon 计划时限
