N (428)number of days stock 存货周转天数 s|%</fMt9
N (429)number of weeks stock 存货周转周数 Q
UNsS9
O (430)objective classification 客体分类 k"Is.[I?^
O (431)obsolescence 陈旧 0kkiS3T
O (432)off balance sheet finance 资产负债表外筹资 rT
#QA=YB
O (433)offer for sale 标价出售 iT%UfN/q=I
O (434)operating budget 经营预算 \rJk[Kec
O (435)operating lease 经营租赁 f6XWA_[i@
O (436)operating statement 营业报表 A1C@'9R*
O (437)operation time 操作时间 09"~<W8
O (438)operational control 经营控制
Oe27 3Y^e
O (439)operational gearing 经营杠杆 ,[~EThcq
O (440)operating plans 经营计划 2{&" 3dq
O (441)opportunity cost 机会成本 1@y?OWC
O (442)order 定单 | @YN\g K;
O (443)ordinary shares 普通股 ]?r8^L yZ4
O (444)out-of-date cheque 过期支票 l|K8+5L
O (445)over capitalization 过分资本化 u4"+u"{d
O (446)overhead 制造费用 itP_Vxo/H
O (447)overhead absorption rate 制造费用分配率 6f?DW-)jp/
O (448)overhead cost 制造费用 `{/=i|6
O (449)overtrading 超过营业资金的经营 m$^7sFD$
P (450)paid cheque 已付支票 1.!(#I3
P (451)paid-up share capital 认定股本 K5KN}sRs"
P (452)parent company 母公司 UY+~xzm
P (453)pareto distribution 帕累托分布 Wp'\NFe8
P (454)participating preference shares 参与优先股 N_>s2
P (455)partnership 合伙 _Sg2
9qFK
P (456)payable ledger 应付款项账户 K.%E=^~q
P (457)payback 回收期 IV*}w"r
P (458)payments and receipts account 收入和支出报表 J kA~Ol
P (459)payments withheld 保留款额 .D) }MyKnu
P (460)payroll 工资单 2PC4EjkC
P (461)payroll analysis 工资分析 <.<Nw6
P (462)percentage profit on turnover 利润对营业额比率 \yxr@z1_b
P (463)period cost 期间成本 0Zq"-
P (464)perpetual inventory 永续盘存 n0m9|T&
P (465)personal account 记名账户 _CZ* z
P (466)PEPT 项目评审法 &F:7U!
P (467)petty cash account 备用金账户 L}9@kjW
P (468)petty cash voucher 备用金凭证 ^;2L`U@5
P (469)physical inventory 实地盘存 KDhHp^IXQ
P (470)planning 计划 aql*@8
)m
P (471)planning horizon 计划时限