N (428)number of days stock 存货周转天数 )2z<5 `
N (429)number of weeks stock 存货周转周数 [Sr^CYP(
O (430)objective classification 客体分类 !+UU[uM
O (431)obsolescence 陈旧 ^`~s#L7
O (432)off balance sheet finance 资产负债表外筹资 /gX=79
O (433)offer for sale 标价出售 MQc<AfW3/
O (434)operating budget 经营预算 y ;/T.W9!
O (435)operating lease 经营租赁 f-.dL
O (436)operating statement 营业报表
enC/@){~
O (437)operation time 操作时间 MV{\:l}y
O (438)operational control 经营控制 YYE{zU
O (439)operational gearing 经营杠杆 &nV/XLpG
O (440)operating plans 经营计划 h6CAd-\x\
O (441)opportunity cost 机会成本
A
".
v+
O (442)order 定单 `e`}dgf0S|
O (443)ordinary shares 普通股 1 5heLnei
O (444)out-of-date cheque 过期支票 Gye84C2E=
O (445)over capitalization 过分资本化 8AjQPDn+
O (446)overhead 制造费用 c>|1%
}"?
O (447)overhead absorption rate 制造费用分配率 #O
RZk6e
O (448)overhead cost 制造费用 .B+Bl/
O (449)overtrading 超过营业资金的经营 'fK3L<$z#m
P (450)paid cheque 已付支票 o5@d1A
P (451)paid-up share capital 认定股本 _ez*
dE%
P (452)parent company 母公司 E"O6N.}.
P (453)pareto distribution 帕累托分布 ybC0Ee@
P (454)participating preference shares 参与优先股 0&~JC>S
P (455)partnership 合伙 ~xa yGk
P (456)payable ledger 应付款项账户 N&uRL_X.
P (457)payback 回收期 H9\,;kM)
P (458)payments and receipts account 收入和支出报表 8|L U=p`y'
P (459)payments withheld 保留款额 xA'RO-a}h
P (460)payroll 工资单 LULRi#n
P (461)payroll analysis 工资分析 h]Y,gya[yk
P (462)percentage profit on turnover 利润对营业额比率 #0"Pd8@
P (463)period cost 期间成本 _v#Vf*#
P (464)perpetual inventory 永续盘存 9bQD"%ha=d
P (465)personal account 记名账户 &gg Om
P (466)PEPT 项目评审法 KqL+R$??"(
P (467)petty cash account 备用金账户 2/iBk'd
P (468)petty cash voucher 备用金凭证 XtZeT~/7RT
P (469)physical inventory 实地盘存 8I}ATc
P (470)planning 计划 .rwa=IW
P (471)planning horizon 计划时限