N (428)number of days stock 存货周转天数 j~*L~7
N (429)number of weeks stock 存货周转周数 -[-wkC8a
O (430)objective classification 客体分类 eq
UME
O (431)obsolescence 陈旧 uu`G 2[t
O (432)off balance sheet finance 资产负债表外筹资 g) -bW+]q
O (433)offer for sale 标价出售 pR~U`r5z
O (434)operating budget 经营预算 >,td(= :
O (435)operating lease 经营租赁 &RfC"lc
O (436)operating statement 营业报表 KZ/=IP=
O (437)operation time 操作时间 t
. ;LnrY
O (438)operational control 经营控制
VNY%R,6
O (439)operational gearing 经营杠杆 aA,!<^&}
O (440)operating plans 经营计划 yj\Nkh
O (441)opportunity cost 机会成本 ~c\e'≻
O (442)order 定单 ^pUHKXihD
O (443)ordinary shares 普通股 &Y }N|q-
O (444)out-of-date cheque 过期支票 <_7*67{
O (445)over capitalization 过分资本化 4ecP*g
O (446)overhead 制造费用 R6(oZph
O (447)overhead absorption rate 制造费用分配率 soQ1X@"0
O (448)overhead cost 制造费用 b9l;a+]d
O (449)overtrading 超过营业资金的经营 Y=Kc'x[,Zj
P (450)paid cheque 已付支票 M]J^N#
P (451)paid-up share capital 认定股本 >Z5gSs0
P (452)parent company 母公司 <[-nF"Q
P (453)pareto distribution 帕累托分布 MjU6/pO}L
P (454)participating preference shares 参与优先股 #)nSr
P (455)partnership 合伙 &wV]"&-
P (456)payable ledger 应付款项账户 .4E&/w+
P (457)payback 回收期 t;}:waZD
P (458)payments and receipts account 收入和支出报表 ynQ: >tw
P (459)payments withheld 保留款额 p9x(D/YP0
P (460)payroll 工资单 -[wGX}}
P (461)payroll analysis 工资分析 va0{>Dc+
P (462)percentage profit on turnover 利润对营业额比率 r8xv#r 1
P (463)period cost 期间成本 bJX)$G
P (464)perpetual inventory 永续盘存 y]f"@9G#
P (465)personal account 记名账户 N'GeHByIT
P (466)PEPT 项目评审法 }n>p4W"OM
P (467)petty cash account 备用金账户 32`{7a3!=
P (468)petty cash voucher 备用金凭证 A|<jX}
P (469)physical inventory 实地盘存 $adbCY\
P (470)planning 计划 tg<EY!WY
P (471)planning horizon 计划时限