N (428)number of days stock 存货周转天数 QoU0>p+2
N (429)number of weeks stock 存货周转周数 &B;M.sz~C4
O (430)objective classification 客体分类 figCeJ!W4
O (431)obsolescence 陈旧 8}Qmhm`_j=
O (432)off balance sheet finance 资产负债表外筹资 @77%15_Jz
O (433)offer for sale 标价出售 Z0(}doh
O (434)operating budget 经营预算 | M|5Nc>W
O (435)operating lease 经营租赁 YpGG^;M$
O (436)operating statement 营业报表 "< c,I=A
O (437)operation time 操作时间 |KC!6<}T~9
O (438)operational control 经营控制 }H>
}v/
O (439)operational gearing 经营杠杆 9/@7NNKJ
O (440)operating plans 经营计划 Hp@nxtKxW
O (441)opportunity cost 机会成本 !:N&tuJEv
O (442)order 定单 $v6`5;#u
O (443)ordinary shares 普通股 Q;'{~! =
O (444)out-of-date cheque 过期支票 v&8%t 7|
O (445)over capitalization 过分资本化 `L.
kyL
O (446)overhead 制造费用 V1 H3}
O (447)overhead absorption rate 制造费用分配率
=:5o"g
O (448)overhead cost 制造费用 >@mvb@4*
O (449)overtrading 超过营业资金的经营 y1FE +EX[
P (450)paid cheque 已付支票 V"r2 t9A
P (451)paid-up share capital 认定股本 y|e@z
f
P (452)parent company 母公司 )[c@5z
y~*
P (453)pareto distribution 帕累托分布 AM
m)E
P (454)participating preference shares 参与优先股 8vuA`T!~G
P (455)partnership 合伙 SGp}(j>
P (456)payable ledger 应付款项账户 T+0Z
2H
P (457)payback 回收期 8d!t"oj68
P (458)payments and receipts account 收入和支出报表 Y
>83G`*}b
P (459)payments withheld 保留款额 pI>[^7
P (460)payroll 工资单 _UqE
-+&
P (461)payroll analysis 工资分析 74c[m}'S
P (462)percentage profit on turnover 利润对营业额比率 1dl@2CVS
P (463)period cost 期间成本 `F^~*FnR,B
P (464)perpetual inventory 永续盘存 soTmKqj E
P (465)personal account 记名账户 3G;#QK-c
P (466)PEPT 项目评审法 $&C~Qti|G
P (467)petty cash account 备用金账户 *Bse3%-v
P (468)petty cash voucher 备用金凭证 *?-,=%,z/
P (469)physical inventory 实地盘存 9S y |:J0
P (470)planning 计划 |@+/R .l
P (471)planning horizon 计划时限