N (428)number of days stock 存货周转天数 |*b8-a8<
N (429)number of weeks stock 存货周转周数 /[OMpP
O (430)objective classification 客体分类 z!%}0
O (431)obsolescence 陈旧 rZEu@63
O (432)off balance sheet finance 资产负债表外筹资 .o>QBYpTw/
O (433)offer for sale 标价出售 '&K
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O (434)operating budget 经营预算 }73H$ss:
O (435)operating lease 经营租赁
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O (436)operating statement 营业报表 Ud](hp"
O (437)operation time 操作时间 PJLA^e C7>
O (438)operational control 经营控制 a'Z"Yz^Eo
O (439)operational gearing 经营杠杆
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O (440)operating plans 经营计划 ^6`U0|5mRX
O (441)opportunity cost 机会成本 Z8 x(_ft5
O (442)order 定单 6T-(GHzfHJ
O (443)ordinary shares 普通股
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O (444)out-of-date cheque 过期支票 Q|>y2g!
O (445)over capitalization 过分资本化 xASjw?
O (446)overhead 制造费用 Wq4?`{
O (447)overhead absorption rate 制造费用分配率 \h-[u%
O (448)overhead cost 制造费用 .f}I$ "2
O (449)overtrading 超过营业资金的经营 (n<xoV[e
P (450)paid cheque 已付支票 w*+rB p,f
P (451)paid-up share capital 认定股本 ,O2F}5|;
P (452)parent company 母公司 2eNm2;
P (453)pareto distribution 帕累托分布 Abl=
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P (454)participating preference shares 参与优先股 5XhV+t
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P (455)partnership 合伙 ,MLPVDN*D
P (456)payable ledger 应付款项账户 #&2mu
P (457)payback 回收期 8wBns)wy @
P (458)payments and receipts account 收入和支出报表 JwO+Dd
P (459)payments withheld 保留款额 mp#5Vc
P (460)payroll 工资单 ()7=(<x{
P (461)payroll analysis 工资分析 X#J[Nn>
P (462)percentage profit on turnover 利润对营业额比率 M1^pW63
P (463)period cost 期间成本 3laSPih[.
P (464)perpetual inventory 永续盘存 qG;WX n
P (465)personal account 记名账户 SbB5J> >7J
P (466)PEPT 项目评审法 +,smjg:O
P (467)petty cash account 备用金账户 %>f:m!.
P (468)petty cash voucher 备用金凭证 g$<@!
P (469)physical inventory 实地盘存 .(sT?M`\J
P (470)planning 计划 lY~xoHT;[
P (471)planning horizon 计划时限