N (428)number of days stock 存货周转天数 EoD[,:*
N (429)number of weeks stock 存货周转周数 l&4+v.zr
O (430)objective classification 客体分类
i#W0
O (431)obsolescence 陈旧 l/F'W}
O (432)off balance sheet finance 资产负债表外筹资 9 9S-P}xd
O (433)offer for sale 标价出售 |#_`aT"
O (434)operating budget 经营预算 T.kQ] h2ZG
O (435)operating lease 经营租赁 1pT-PO3=
O (436)operating statement 营业报表 {X'D07 q
O (437)operation time 操作时间 A,'JmF$d
O (438)operational control 经营控制 ?cdjQ@j~h
O (439)operational gearing 经营杠杆 ri?>@i-9=
O (440)operating plans 经营计划 :^oF
0,-qZ
O (441)opportunity cost 机会成本 {3{cU#\QA
O (442)order 定单 i`)h~V|G
O (443)ordinary shares 普通股 b9gezXAcd
O (444)out-of-date cheque 过期支票 qS{E+) P
O (445)over capitalization 过分资本化 N!
N>/9
O (446)overhead 制造费用 6~_TXy/
O (447)overhead absorption rate 制造费用分配率 BQTibd
O (448)overhead cost 制造费用 N akSIGm
O (449)overtrading 超过营业资金的经营 q" aUA_}\
P (450)paid cheque 已付支票 7(oX1hN
P (451)paid-up share capital 认定股本 q V+gQ
P (452)parent company 母公司 G^Q8B^Lg
P (453)pareto distribution 帕累托分布 IxQ(g#sj_k
P (454)participating preference shares 参与优先股 =Pu;wx9
P (455)partnership 合伙 gN("{j1Q
P (456)payable ledger 应付款项账户 uO,9h0y0W
P (457)payback 回收期 eVy
>
P (458)payments and receipts account 收入和支出报表 QFS5PZ
P (459)payments withheld 保留款额 ;@R=CQ6
P (460)payroll 工资单 ]s))O6^f
P (461)payroll analysis 工资分析 wxx3']:
P (462)percentage profit on turnover 利润对营业额比率 #-*#? -
P (463)period cost 期间成本 yaD_c;
P (464)perpetual inventory 永续盘存 8UahoNrSt
P (465)personal account 记名账户 >.)m|,
P (466)PEPT 项目评审法 7\?0d!
P (467)petty cash account 备用金账户 d@ ?++z
P (468)petty cash voucher 备用金凭证 ?Dr K2;q
P (469)physical inventory 实地盘存 L~PBD?l
P (470)planning 计划 2Vn~o_ga
P (471)planning horizon 计划时限