N (428)number of days stock 存货周转天数 O>^C4c!
N (429)number of weeks stock 存货周转周数 TYJ:!
O (430)objective classification 客体分类 3E>frR\!I
O (431)obsolescence 陈旧 Kc
K>%%
O (432)off balance sheet finance 资产负债表外筹资 gA:
5M
O (433)offer for sale 标价出售 #;%JT
O (434)operating budget 经营预算 oXxCXO,q
O (435)operating lease 经营租赁 <FWF<r3F
O (436)operating statement 营业报表 pcT:]d[1)
O (437)operation time 操作时间 LM7$}#$R
O (438)operational control 经营控制 ^j".
O (439)operational gearing 经营杠杆 Eo#u#IY
O (440)operating plans 经营计划 4W3\P9p=
O (441)opportunity cost 机会成本 s<oNE)xe
O (442)order 定单 87=^J
xy
O (443)ordinary shares 普通股 :E>HE,1b+
O (444)out-of-date cheque 过期支票 CAcS~ "
O (445)over capitalization 过分资本化 Y}uCP1v
O (446)overhead 制造费用 SzUpWy&
O (447)overhead absorption rate 制造费用分配率 7VMvF/ap]u
O (448)overhead cost 制造费用 $% 1vW=d
O (449)overtrading 超过营业资金的经营 ))&;}2{
P (450)paid cheque 已付支票 |lJX 3
P (451)paid-up share capital 认定股本 @6mBqcE'?
P (452)parent company 母公司 (*oL+ef-C
P (453)pareto distribution 帕累托分布 ,Fi>p0bz
P (454)participating preference shares 参与优先股 9G+
V;0Q
P (455)partnership 合伙 jBU4F~1y
P (456)payable ledger 应付款项账户 H63,bNS s
P (457)payback 回收期 >2,Gy-&"0
P (458)payments and receipts account 收入和支出报表 2 !At2P2
P (459)payments withheld 保留款额 agjv{
P (460)payroll 工资单 b@S Cn9
P (461)payroll analysis 工资分析 GDD '[;
P (462)percentage profit on turnover 利润对营业额比率 sFQ^2PwbS
P (463)period cost 期间成本 91$]Qg,lB
P (464)perpetual inventory 永续盘存 iVd.f
A
P (465)personal account 记名账户 7.Z@Wr?
P (466)PEPT 项目评审法 Q5FM8Q
P (467)petty cash account 备用金账户 hi0R.V&
P (468)petty cash voucher 备用金凭证 _>9.v%5cs(
P (469)physical inventory 实地盘存 |fSe>uVZ
P (470)planning 计划 J41G&$j(
P (471)planning horizon 计划时限