N (428)number of days stock 存货周转天数 /{EP*,/*
N (429)number of weeks stock 存货周转周数 ZFA`s
qT
O (430)objective classification 客体分类
<]6SN
O (431)obsolescence 陈旧 /?wtF4
O (432)off balance sheet finance 资产负债表外筹资 1Rt33\1J0
O (433)offer for sale 标价出售 ,[N%Q#
O (434)operating budget 经营预算 5u,{6
O (435)operating lease 经营租赁 O+nEXS\rQ
O (436)operating statement 营业报表 Wt*cIZ
O (437)operation time 操作时间 oro$wFxJO
O (438)operational control 经营控制 p99]
O (439)operational gearing 经营杠杆 pD8+ 4;A
O (440)operating plans 经营计划 aacpM[{f
O (441)opportunity cost 机会成本 R]JT&p|w.1
O (442)order 定单 7dN*lks
O (443)ordinary shares 普通股 rbul8(1h
O (444)out-of-date cheque 过期支票 =R^%(Py
O (445)over capitalization 过分资本化 $1SPy|y
O (446)overhead 制造费用 |sa]F5
O (447)overhead absorption rate 制造费用分配率
|{&{
O (448)overhead cost 制造费用 rExnxQ<e
O (449)overtrading 超过营业资金的经营 'Y?"{HZ
P (450)paid cheque 已付支票 d|jNf</`
P (451)paid-up share capital 认定股本 FK^p")i
P (452)parent company 母公司 biL s+\C
P (453)pareto distribution 帕累托分布 *~2,/D
P (454)participating preference shares 参与优先股 DMs,y{v
P (455)partnership 合伙 $ux,9H'[
P (456)payable ledger 应付款项账户 S\^Pha
q
P (457)payback 回收期 7( #:GD
P (458)payments and receipts account 收入和支出报表 '%>=ZhO
P (459)payments withheld 保留款额 y>S.?H:P
P (460)payroll 工资单 /hpY f]t
P (461)payroll analysis 工资分析 Ah1]Y}sy
P (462)percentage profit on turnover 利润对营业额比率 gBd]
B03
P (463)period cost 期间成本 O8f?; ]
P (464)perpetual inventory 永续盘存 ov|d^)'
P (465)personal account 记名账户 3D6RLu
P (466)PEPT 项目评审法 SDL7<ZaE
P (467)petty cash account 备用金账户 I"xo*}
P (468)petty cash voucher 备用金凭证 @MoKWfc
P (469)physical inventory 实地盘存 IWk4&yHUAu
P (470)planning 计划 (|F*vP'
P (471)planning horizon 计划时限