N (428)number of days stock 存货周转天数 <U5wB]]
N (429)number of weeks stock 存货周转周数 [yl sz?
O (430)objective classification 客体分类 Xp\/YJOibd
O (431)obsolescence 陈旧 4(e59
ZgY
O (432)off balance sheet finance 资产负债表外筹资 XZ&KR .C,
O (433)offer for sale 标价出售 ~CB [9D=
O (434)operating budget 经营预算 ;{ i'#rn{
O (435)operating lease 经营租赁 ~\ ,w {
O (436)operating statement 营业报表 x";w%
O (437)operation time 操作时间 ?]fF3 SJk
O (438)operational control 经营控制 H9h@ sSg
O (439)operational gearing 经营杠杆 H gTUy[(
O (440)operating plans 经营计划 XBd>tdEP
O (441)opportunity cost 机会成本 D']ZlB 'K
O (442)order 定单 xq-17HKs
O (443)ordinary shares 普通股 =PRx?q`d
O (444)out-of-date cheque 过期支票 ] h-,o
R?e
O (445)over capitalization 过分资本化 5w %_$x
O (446)overhead 制造费用 2LrJ>Mi
O (447)overhead absorption rate 制造费用分配率 ]{"Br $
O (448)overhead cost 制造费用 Q9I
j\HbA"
O (449)overtrading 超过营业资金的经营 rG#Z=*b%
P (450)paid cheque 已付支票 D3|oOOoG
P (451)paid-up share capital 认定股本 kKD`rfyG \
P (452)parent company 母公司 Z3>N<u8)
P (453)pareto distribution 帕累托分布 WZOY)>K
P (454)participating preference shares 参与优先股 ]k9)G*
P (455)partnership 合伙 X; <BzA!H
P (456)payable ledger 应付款项账户 a
QI^^$9g
P (457)payback 回收期 o]nw0q?
P (458)payments and receipts account 收入和支出报表 "UEv&mQ
P (459)payments withheld 保留款额 -':
Y\:W
P (460)payroll 工资单 ;Yi4Xv a@
P (461)payroll analysis 工资分析 R@G q)P9?
P (462)percentage profit on turnover 利润对营业额比率 >=]'hyn]]
P (463)period cost 期间成本 QO"oEgB`+Z
P (464)perpetual inventory 永续盘存 R[ 49(>7H4
P (465)personal account 记名账户 fc/
&X
P (466)PEPT 项目评审法 c/B 'jPt
P (467)petty cash account 备用金账户 nz9DLAt
P (468)petty cash voucher 备用金凭证 UzXE_ S
P (469)physical inventory 实地盘存 Yvn\x ph3
P (470)planning 计划 u:aW 8
P (471)planning horizon 计划时限
