N (428)number of days stock 存货周转天数 g~V{Ca;}
N (429)number of weeks stock 存货周转周数 :*oI"U*f
O (430)objective classification 客体分类 ?29
KvT;#]
O (431)obsolescence 陈旧 :'rXu6c-
O (432)off balance sheet finance 资产负债表外筹资 Gwvs~jN
O (433)offer for sale 标价出售 H%sQVE7m
O (434)operating budget 经营预算 ' bT9AV%
O (435)operating lease 经营租赁 m&$H?yXW>
O (436)operating statement 营业报表 iT|+<h
O (437)operation time 操作时间 #Xn#e
O (438)operational control 经营控制 -}N{'S
,Bp
O (439)operational gearing 经营杠杆 sJ0y3)PQ
O (440)operating plans 经营计划 h+Z
|s
O (441)opportunity cost 机会成本 2ag]p
O (442)order 定单 &Owt:R)9~
O (443)ordinary shares 普通股 c9'#G>&h~^
O (444)out-of-date cheque 过期支票 >2v_fw
O (445)over capitalization 过分资本化 cAiIbh>c
O (446)overhead 制造费用 p 3_Q
O (447)overhead absorption rate 制造费用分配率 $9l3DJ
O (448)overhead cost 制造费用 ;N/c 5+
O (449)overtrading 超过营业资金的经营 5w1=j\oq
P (450)paid cheque 已付支票 }$UuYO/i
P (451)paid-up share capital 认定股本 B\("08
x
P (452)parent company 母公司 h]zx7zt-
P (453)pareto distribution 帕累托分布 %ZQl.''ISa
P (454)participating preference shares 参与优先股 rzO:9# d
P (455)partnership 合伙 U2bb|6j
P (456)payable ledger 应付款项账户 eEU:
P (457)payback 回收期 Z
v~
A9bB
P (458)payments and receipts account 收入和支出报表 d-?~O~qD|!
P (459)payments withheld 保留款额 De^is^{
P (460)payroll 工资单 w1GCjD*y
P (461)payroll analysis 工资分析 jn+0g:l
P (462)percentage profit on turnover 利润对营业额比率 c~tkY
!c
P (463)period cost 期间成本 (te\!$
P (464)perpetual inventory 永续盘存 {$s:N&5
P (465)personal account 记名账户 ZRX>SyM
P (466)PEPT 项目评审法 /`'50Cj
P (467)petty cash account 备用金账户 d?S<h`{x
P (468)petty cash voucher 备用金凭证 ~pF'Qw"z|
P (469)physical inventory 实地盘存 w6E?TI
P (470)planning 计划 F.\]Hqq
P (471)planning horizon 计划时限