N (428)number of days stock 存货周转天数 6YT*=\KT
N (429)number of weeks stock 存货周转周数 Ki-CJy
O (430)objective classification 客体分类 }vO^%Gd
O (431)obsolescence 陈旧 ,<zZKR_
O (432)off balance sheet finance 资产负债表外筹资 r2QC$V:0
O (433)offer for sale 标价出售 S5RS?ya
O (434)operating budget 经营预算 Cg
85
O (435)operating lease 经营租赁 F!{N4X>%T
O (436)operating statement 营业报表 (J Fa
O (437)operation time 操作时间 9!V<=0b/
O (438)operational control 经营控制 pCf-W/v
O (439)operational gearing 经营杠杆 6"
3!9JC
O (440)operating plans 经营计划 Jg
k@ti.}Z
O (441)opportunity cost 机会成本 e,I-u'mLQs
O (442)order 定单 ,=>O/!s
O (443)ordinary shares 普通股 nngL,-v#F
O (444)out-of-date cheque 过期支票 +XWXHt
O (445)over capitalization 过分资本化 zE.4e&m%Z?
O (446)overhead 制造费用 zEY
Ey1
O (447)overhead absorption rate 制造费用分配率 D4[5}NYU
O (448)overhead cost 制造费用 oTOe(5N8a
O (449)overtrading 超过营业资金的经营
~PuPY:"
P (450)paid cheque 已付支票 r3ZY`zf
P (451)paid-up share capital 认定股本 (m3p28Q?
P (452)parent company 母公司 4$.UVW\
P (453)pareto distribution 帕累托分布 )." zBc#
P (454)participating preference shares 参与优先股 V0JoUyZ
P (455)partnership 合伙 Iu0K#.s_
P (456)payable ledger 应付款项账户 1;L!g*!E
P (457)payback 回收期 @R}L
4
P (458)payments and receipts account 收入和支出报表 ~2A<fL,-
P (459)payments withheld 保留款额 WP^%[?S2
P (460)payroll 工资单 Q*$x!q
P (461)payroll analysis 工资分析 T:cSv
@G
P (462)percentage profit on turnover 利润对营业额比率 n2,b~S\e
P (463)period cost 期间成本 XrSqUD
P (464)perpetual inventory 永续盘存
=sG(l
P (465)personal account 记名账户 \/K>Iv'$
P (466)PEPT 项目评审法 %XG X(
P (467)petty cash account 备用金账户 */\dH<
P (468)petty cash voucher 备用金凭证 2%vwC]A
P (469)physical inventory 实地盘存 9FV#@uA}D
P (470)planning 计划 XNu2G19jb
P (471)planning horizon 计划时限