N (428)number of days stock 存货周转天数 rZDlPp>BPZ
N (429)number of weeks stock 存货周转周数 m>gok0{pm
O (430)objective classification 客体分类 CqUK[#kW(
O (431)obsolescence 陈旧 J>P{8Aw
O (432)off balance sheet finance 资产负债表外筹资 L_.BcRy
O (433)offer for sale 标价出售 (L?fYSP!
O (434)operating budget 经营预算
~h]
<E
O (435)operating lease 经营租赁 i51~/
R
O (436)operating statement 营业报表 Nt^R~#8hF>
O (437)operation time 操作时间 k=<,A'y-/
O (438)operational control 经营控制 cPxA
R]'U
O (439)operational gearing 经营杠杆 `/'Hq9$F<"
O (440)operating plans 经营计划 h$p]#]uMb
O (441)opportunity cost 机会成本 9d4PH
O (442)order 定单 ;/W;M> ^
O (443)ordinary shares 普通股 %v\0Dm+A
O (444)out-of-date cheque 过期支票 <a |$Bl
O (445)over capitalization 过分资本化 3y%B&W,sm
O (446)overhead 制造费用 .N99=%[}h
O (447)overhead absorption rate 制造费用分配率 &UUIiQm~
O (448)overhead cost 制造费用 <@}~Fp@
O (449)overtrading 超过营业资金的经营 <h2WM (n
P (450)paid cheque 已付支票 Bl-nS{9
"
P (451)paid-up share capital 认定股本 adh=Kp e!w
P (452)parent company 母公司 \FSkI0
P (453)pareto distribution 帕累托分布 qWf7k+7G
P (454)participating preference shares 参与优先股 edqek j
h
P (455)partnership 合伙 D L_{q6ZK
P (456)payable ledger 应付款项账户 &inu mc
P (457)payback 回收期
+Eh1>m
P (458)payments and receipts account 收入和支出报表 #J]u3*Tn|
P (459)payments withheld 保留款额 ]l>)Di#*o
P (460)payroll 工资单 @
X_x?N
P (461)payroll analysis 工资分析 jRS0(8
P (462)percentage profit on turnover 利润对营业额比率 "_JGe#=
P (463)period cost 期间成本 ?y
F)tF+<
P (464)perpetual inventory 永续盘存 Y&aFAjj
P (465)personal account 记名账户 lvIKL!;H
P (466)PEPT 项目评审法 <jT6|2'
P (467)petty cash account 备用金账户 vBUx)l
P (468)petty cash voucher 备用金凭证 {Q[{H'Oa
P (469)physical inventory 实地盘存 u=feR0|8
P (470)planning 计划 >[=q9k
P (471)planning horizon 计划时限