N (428)number of days stock 存货周转天数
rly3f
N (429)number of weeks stock 存货周转周数
$oK, &_
O (430)objective classification 客体分类 ?bbu^;2*f
O (431)obsolescence 陈旧 o?uTL>Zin
O (432)off balance sheet finance 资产负债表外筹资 '3=[xVnv
O (433)offer for sale 标价出售 o2? [*pa
O (434)operating budget 经营预算 @V)k*h3r+
O (435)operating lease 经营租赁 * EOIgQp
O (436)operating statement 营业报表 `.n kC_d
O (437)operation time 操作时间 H@2JL.(k
O (438)operational control 经营控制 >L# &L ?#
O (439)operational gearing 经营杠杆 8^j u=
O (440)operating plans 经营计划 sAS\-c'6
O (441)opportunity cost 机会成本 0[}"b(O{
O (442)order 定单 c F_`m
O (443)ordinary shares 普通股 <jU[&~p
O (444)out-of-date cheque 过期支票 VkFTIy t
O (445)over capitalization 过分资本化 &O5%6Sv3d
O (446)overhead 制造费用 LoUi Yf
O (447)overhead absorption rate 制造费用分配率 t6_6Bl:
O (448)overhead cost 制造费用 \Oh9)X: I
O (449)overtrading 超过营业资金的经营 T#?KY
P (450)paid cheque 已付支票 4\<[y ]pv
P (451)paid-up share capital 认定股本 (i>VJ r
P (452)parent company 母公司 lY!`< _Am
P (453)pareto distribution 帕累托分布 6d"dJV.\
P (454)participating preference shares 参与优先股 ftsr-3!Vm
P (455)partnership 合伙 f33'2PYl
P (456)payable ledger 应付款项账户 t`03$&Cx7
P (457)payback 回收期 3nf+ imAF
P (458)payments and receipts account 收入和支出报表 G\tT wX4
P (459)payments withheld 保留款额 -wlob `3
P (460)payroll 工资单 3toY #!1Ch
P (461)payroll analysis 工资分析 #B:J7&@fn
P (462)percentage profit on turnover 利润对营业额比率 2qKo|'gL`
P (463)period cost 期间成本 orf21N+ [
P (464)perpetual inventory 永续盘存 7 qA);N
P (465)personal account 记名账户 N5c
sq(
P (466)PEPT 项目评审法 $ t_s7
P (467)petty cash account 备用金账户 CF>k_\/Bj
P (468)petty cash voucher 备用金凭证 i} ypEp
P (469)physical inventory 实地盘存 Q
piv,n
P (470)planning 计划 ov zIJbf
P (471)planning horizon 计划时限
