N (428)number of days stock 存货周转天数 #KE;=$(S
N (429)number of weeks stock 存货周转周数 l[*sHi
O (430)objective classification 客体分类
@c]Xh:I
O (431)obsolescence 陈旧 6p m~sD
O (432)off balance sheet finance 资产负债表外筹资 {i;6vRr
O (433)offer for sale 标价出售 ~!]m6 /
O (434)operating budget 经营预算 ve-8*Xa
O (435)operating lease 经营租赁 +*.1}r&
O (436)operating statement 营业报表 0H+c4IW
O (437)operation time 操作时间 eEP(
).
O (438)operational control 经营控制 l{Er+)a
O (439)operational gearing 经营杠杆 JJ-i_5\q
O (440)operating plans 经营计划 (}jL_
E
O (441)opportunity cost 机会成本 Rsn^eR
6^
O (442)order 定单 "@)lH
O (443)ordinary shares 普通股 oIxH 3T
O (444)out-of-date cheque 过期支票 O^NP0E
O (445)over capitalization 过分资本化 lwJip IO
O (446)overhead 制造费用 ls @5^g
O (447)overhead absorption rate 制造费用分配率 fnOIv#
O (448)overhead cost 制造费用 }e2F{pQ
O (449)overtrading 超过营业资金的经营 n1 v,#GE
P (450)paid cheque 已付支票 yoU2AMH2D^
P (451)paid-up share capital 认定股本 GA@ Ue9
P (452)parent company 母公司 G#lg|# -#
P (453)pareto distribution 帕累托分布 I.a0[E/,
P (454)participating preference shares 参与优先股 =UUd8,C/
P (455)partnership 合伙 jb
3.W
P (456)payable ledger 应付款项账户 i| 4_m
P (457)payback 回收期 VDa|U9N
P (458)payments and receipts account 收入和支出报表 ?gG, t4D
P (459)payments withheld 保留款额 )eq}MaW+j
P (460)payroll 工资单 !tBeuemN%
P (461)payroll analysis 工资分析 xlw 2g<s
P (462)percentage profit on turnover 利润对营业额比率 @d)LRw.I
P (463)period cost 期间成本 H"D5e
P (464)perpetual inventory 永续盘存 q^]tyU!w
P (465)personal account 记名账户 @h(!<Ux_
P (466)PEPT 项目评审法 bpp*
P (467)petty cash account 备用金账户 9P0y
v3
P (468)petty cash voucher 备用金凭证 waQtr,m)
P (469)physical inventory 实地盘存 G/(*foT8SE
P (470)planning 计划 @/(@/*+"
P (471)planning horizon 计划时限