N (428)number of days stock 存货周转天数 v+1i=s2$
N (429)number of weeks stock 存货周转周数 .gYt0raSY
O (430)objective classification 客体分类 ,|To#umym>
O (431)obsolescence 陈旧 q'(z #h,cv
O (432)off balance sheet finance 资产负债表外筹资 gX} g
O (433)offer for sale 标价出售 >[*4Tjg
O (434)operating budget 经营预算 "<l<&
qp
O (435)operating lease 经营租赁 hRTMFgO
O (436)operating statement 营业报表 2Ji+{,?,
O (437)operation time 操作时间 i</J @0}y
O (438)operational control 经营控制 @Z\~
O (439)operational gearing 经营杠杆 Nf?\AK!
O (440)operating plans 经营计划 WtX>Qu|
O (441)opportunity cost 机会成本 =3ADT$YHd
O (442)order 定单 !Ua&0s%
O (443)ordinary shares 普通股 fnH3CE
O (444)out-of-date cheque 过期支票 O]nT>;PXX
O (445)over capitalization 过分资本化 %%g-GyP
1
O (446)overhead 制造费用 YL^Z4: p
O (447)overhead absorption rate 制造费用分配率 # .q#OC
O (448)overhead cost 制造费用 Bh` IXu
O (449)overtrading 超过营业资金的经营 [!?wyv3
P (450)paid cheque 已付支票 QB1M3b
P (451)paid-up share capital 认定股本 d#T?Q_3b
P (452)parent company 母公司 `Q9+k<
P (453)pareto distribution 帕累托分布 ^,7=X8Su
P (454)participating preference shares 参与优先股 Jyu`-=It
P (455)partnership 合伙 y(8d?]4:_
P (456)payable ledger 应付款项账户 |f NMs
P (457)payback 回收期 {j6g@Vd6lx
P (458)payments and receipts account 收入和支出报表 vg^Myn
P (459)payments withheld 保留款额 \f"?Tv-C
'
P (460)payroll 工资单 %2yAvGa1
P (461)payroll analysis 工资分析 NJ$e6$g)
P (462)percentage profit on turnover 利润对营业额比率 \p6 }
P (463)period cost 期间成本 (fXq<GXAn/
P (464)perpetual inventory 永续盘存 AMk~dzNt
P (465)personal account 记名账户 %ejeyc
P (466)PEPT 项目评审法 6GKT yN
P (467)petty cash account 备用金账户 jzrt7p*k}
P (468)petty cash voucher 备用金凭证 o=9'
P (469)physical inventory 实地盘存 oBw}hH,hp
P (470)planning 计划 V.,bwPb{9
P (471)planning horizon 计划时限