N (428)number of days stock 存货周转天数 &] xtx>qg<
N (429)number of weeks stock 存货周转周数 !,]c}Y{i
O (430)objective classification 客体分类 ;18u02z^
O (431)obsolescence 陈旧 */K]sQZa
O (432)off balance sheet finance 资产负债表外筹资 BQ70<m2D$
O (433)offer for sale 标价出售 ELG9ts+5Uj
O (434)operating budget 经营预算 BMV\@Sg
O (435)operating lease 经营租赁
/<%L&
O (436)operating statement 营业报表 %Z,n3iND
O (437)operation time 操作时间 v(Sh+p
O (438)operational control 经营控制 s<aG
O (439)operational gearing 经营杠杆 %L
wq.
O (440)operating plans 经营计划 4Tx.|
O (441)opportunity cost 机会成本 'fk6]&-I
O (442)order 定单 gr{*wYL
O (443)ordinary shares 普通股 WN#2<XjG
O (444)out-of-date cheque 过期支票 -w5sXnS
O (445)over capitalization 过分资本化 !@y/{~Gu
O (446)overhead 制造费用 Q~P|=*
O (447)overhead absorption rate 制造费用分配率 D,(:))DmR
O (448)overhead cost 制造费用 *Tr{a_{~C
O (449)overtrading 超过营业资金的经营 HS\'{4P
P (450)paid cheque 已付支票 \=xS?(v!
P (451)paid-up share capital 认定股本 z^WY5~?
P (452)parent company 母公司 Kxz|0l
P (453)pareto distribution 帕累托分布 3SPXJa\i
P (454)participating preference shares 参与优先股
dxtG3
P (455)partnership 合伙 N%1nii
P (456)payable ledger 应付款项账户 ;d]vAj
P (457)payback 回收期
a0Fq$
P (458)payments and receipts account 收入和支出报表 p<wC{D
P (459)payments withheld 保留款额 4T
v=sP
P (460)payroll 工资单 9>`d
B
P (461)payroll analysis 工资分析 wwJ s_f\
P (462)percentage profit on turnover 利润对营业额比率
sO
S^
P (463)period cost 期间成本 B7.&yXWgn
P (464)perpetual inventory 永续盘存 2t45/:,
P (465)personal account 记名账户 wx!2/I>
P (466)PEPT 项目评审法 ,Tk53 "
P (467)petty cash account 备用金账户 q(1hY"S"}b
P (468)petty cash voucher 备用金凭证
i*
A_Po
P (469)physical inventory 实地盘存 0<fQjXn
P (470)planning 计划 8LXK3D}?3
P (471)planning horizon 计划时限