N (428)number of days stock 存货周转天数 FP@_V-
N (429)number of weeks stock 存货周转周数 7B?Y.B
O (430)objective classification 客体分类 wNB?3v{n
O (431)obsolescence 陈旧 |G j.E
O (432)off balance sheet finance 资产负债表外筹资 P1#g{f
O (433)offer for sale 标价出售 `<XS5h
h=
O (434)operating budget 经营预算 HqGI.
O (435)operating lease 经营租赁 l*CulVX
O (436)operating statement 营业报表 |J$A%27
O (437)operation time 操作时间 pF;.
nt)
O (438)operational control 经营控制 qe]D4K8`Q3
O (439)operational gearing 经营杠杆 /[R=-s ;
O (440)operating plans 经营计划 TTf
j5
O (441)opportunity cost 机会成本 /s?%ft#-9o
O (442)order 定单 u>XXKlW:
O (443)ordinary shares 普通股 l@`k:?
O (444)out-of-date cheque 过期支票 ]LE,4[VxRz
O (445)over capitalization 过分资本化 Bm~^d7;Cw
O (446)overhead 制造费用 ,!=
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O (447)overhead absorption rate 制造费用分配率 O,$*`RZpx
O (448)overhead cost 制造费用 Q2CGC+
O (449)overtrading 超过营业资金的经营 H_xHoCLI
P (450)paid cheque 已付支票 Xo PJ?63
P (451)paid-up share capital 认定股本 R|?n
P (452)parent company 母公司 5ibr1zs
P (453)pareto distribution 帕累托分布 >+O0W)g{o
P (454)participating preference shares 参与优先股 qq)5)S
P (455)partnership 合伙 Et6j6gmif
P (456)payable ledger 应付款项账户 y-pdAkDh
P (457)payback 回收期 KOixFn1
P (458)payments and receipts account 收入和支出报表 5Tn<
P (459)payments withheld 保留款额 vJE=H9E
P (460)payroll 工资单 qlhc"}5x }
P (461)payroll analysis 工资分析 1P)K@
j
P (462)percentage profit on turnover 利润对营业额比率 ,='Ihi
P (463)period cost 期间成本 [s}W47N1
P (464)perpetual inventory 永续盘存 tI^91I
P (465)personal account 记名账户 /_{-~0Z=@B
P (466)PEPT 项目评审法 L15)+^4n
P (467)petty cash account 备用金账户 `E~"T
0RX
P (468)petty cash voucher 备用金凭证 ~-"CU:$o
P (469)physical inventory 实地盘存 tP_.-//
P (470)planning 计划 xI,3(A.
P (471)planning horizon 计划时限