N (428)number of days stock 存货周转天数 ?5#=Mh#
N (429)number of weeks stock 存货周转周数 <6)
w
O (430)objective classification 客体分类 1O]27"9
O (431)obsolescence 陈旧 #3o]Qo[Sc
O (432)off balance sheet finance 资产负债表外筹资 *,=WaODO %
O (433)offer for sale 标价出售 %l8nTcL_?
O (434)operating budget 经营预算 \qh
-fW; #
O (435)operating lease 经营租赁 ;Z(~;D
O (436)operating statement 营业报表 4yu ^cix(
O (437)operation time 操作时间 +
s snCr
O (438)operational control 经营控制 o4g<[X)
O (439)operational gearing 经营杠杆 ,"!P{c
O (440)operating plans 经营计划 3U73_=>=&
O (441)opportunity cost 机会成本 W!G2$e6
O (442)order 定单 Ood'kAH1B
O (443)ordinary shares 普通股 >{]mN5
O (444)out-of-date cheque 过期支票 #Zy-X_r
O (445)over capitalization 过分资本化 a>{b'X^LV
O (446)overhead 制造费用 MJ:>ZRXCE
O (447)overhead absorption rate 制造费用分配率 7VwL
yy
O (448)overhead cost 制造费用 K?o} B
O (449)overtrading 超过营业资金的经营 (W l5F
P (450)paid cheque 已付支票 uY;2tZldf=
P (451)paid-up share capital 认定股本 4f?Y'+>Z,
P (452)parent company 母公司
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P (453)pareto distribution 帕累托分布 \O
w-o0
P (454)participating preference shares 参与优先股 _,M:"3;Z
P (455)partnership 合伙 boR&'yX
P (456)payable ledger 应付款项账户 6:Nz=sw8
P (457)payback 回收期 y`EcBf
P (458)payments and receipts account 收入和支出报表 OgTE^W@
P (459)payments withheld 保留款额 vZns,K#4H\
P (460)payroll 工资单 U-#t&yjh#
P (461)payroll analysis 工资分析 @9QtK69
P (462)percentage profit on turnover 利润对营业额比率 w*Gv#B9G
P (463)period cost 期间成本 D~xUr)E
P (464)perpetual inventory 永续盘存 {&Fh$H!
P (465)personal account 记名账户 r4~Bn7j2
P (466)PEPT 项目评审法 \
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P (467)petty cash account 备用金账户 _r}oYs
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P (468)petty cash voucher 备用金凭证 RJ_ratKN*g
P (469)physical inventory 实地盘存 AE)<ee%\\
P (470)planning 计划 U$`)|/8
P (471)planning horizon 计划时限