N (428)number of days stock 存货周转天数 2pa5U;u:+
N (429)number of weeks stock 存货周转周数 qu{ &xjTH8
O (430)objective classification 客体分类 +#@I~u _}D
O (431)obsolescence 陈旧 lq;
P ch
O (432)off balance sheet finance 资产负债表外筹资 DsCcK3 k
O (433)offer for sale 标价出售 RMu~l@
O (434)operating budget 经营预算 yYA$I'Bm\
O (435)operating lease 经营租赁 M%P:n/j
O (436)operating statement 营业报表 LFRlzz;
O (437)operation time 操作时间 fJ! R6D
O (438)operational control 经营控制 >!1-lfa8
O (439)operational gearing 经营杠杆 tFOhL9T
O (440)operating plans 经营计划 6mxfLlZ
O (441)opportunity cost 机会成本 ,R*
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O (442)order 定单 M!D3 }JRm
O (443)ordinary shares 普通股 Y&Z.2 >b
O (444)out-of-date cheque 过期支票 56 kI
5:
O (445)over capitalization 过分资本化 [ 5Mr@f4
I
O (446)overhead 制造费用
o`z]|G1''
O (447)overhead absorption rate 制造费用分配率 5K8^WK
O (448)overhead cost 制造费用 sWn LEw
O (449)overtrading 超过营业资金的经营 x7<K<k;s
P (450)paid cheque 已付支票 JOeeU8C
P (451)paid-up share capital 认定股本 ?J >
P (452)parent company 母公司 =^,m` _1
P (453)pareto distribution 帕累托分布 \xw5JGm
P (454)participating preference shares 参与优先股 F0Yd@Lk$_
P (455)partnership 合伙 #BH*Z(
P (456)payable ledger 应付款项账户 lZKi'vg7
P (457)payback 回收期 [2 M'PT3
P (458)payments and receipts account 收入和支出报表 2.%ITB
P (459)payments withheld 保留款额 a H K}sr,U
P (460)payroll 工资单 07{)?1cod4
P (461)payroll analysis 工资分析 5vnrA'BhBU
P (462)percentage profit on turnover 利润对营业额比率 z 1X` o
P (463)period cost 期间成本 gT 6jYQ
P (464)perpetual inventory 永续盘存 P.9>z7l{
P (465)personal account 记名账户 R.yvjPwJ
P (466)PEPT 项目评审法 Em~>9f
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P (467)petty cash account 备用金账户 SSMHo JGm
P (468)petty cash voucher 备用金凭证 /R wjCUf
P (469)physical inventory 实地盘存 AFE~
v\Gz
P (470)planning 计划 hZt!/?dc
P (471)planning horizon 计划时限
