N (428)number of days stock 存货周转天数 6cVJu%<V
N (429)number of weeks stock 存货周转周数 :v
Do{My^1
O (430)objective classification 客体分类 9%&
=n
O (431)obsolescence 陈旧 f j:q>}V
O (432)off balance sheet finance 资产负债表外筹资 w'Vm'zo
O (433)offer for sale 标价出售 3k_bhK zI
O (434)operating budget 经营预算 AA &>6JB{
O (435)operating lease 经营租赁 O-,0c1ts
O (436)operating statement 营业报表 Gv\:Agi
O (437)operation time 操作时间 M$$Lsb [
O (438)operational control 经营控制 );!IGcgF
O (439)operational gearing 经营杠杆 EN-;@P9;C
O (440)operating plans 经营计划 B }t529Z
O (441)opportunity cost 机会成本 08MY=PC~R
O (442)order 定单 $i9</Es
P
O (443)ordinary shares 普通股 |6o!]~&e$1
O (444)out-of-date cheque 过期支票 k%Wj+\93f
O (445)over capitalization 过分资本化 ttd
^jT
O (446)overhead 制造费用 8$~^-_>n/
O (447)overhead absorption rate 制造费用分配率 ,k |QuOrCh
O (448)overhead cost 制造费用 k}hTSL
O (449)overtrading 超过营业资金的经营 i}=n6
P (450)paid cheque 已付支票 k;(r:k^
P (451)paid-up share capital 认定股本 zXZXp~7)
P (452)parent company 母公司 pZ)N,O3
P (453)pareto distribution 帕累托分布 59#o+qo4
P (454)participating preference shares 参与优先股 S>;+zVF]
P (455)partnership 合伙 ,JqCxb9
P (456)payable ledger 应付款项账户 c1sVdM}|
P (457)payback 回收期 }Hy4^2B
P (458)payments and receipts account 收入和支出报表 PdqyNn=
P (459)payments withheld 保留款额 'B9q&k%<
P (460)payroll 工资单 *b,4qMr
P (461)payroll analysis 工资分析 9,cMb)=0
P (462)percentage profit on turnover 利润对营业额比率 _@@.VmZL
P (463)period cost 期间成本 $i|d=D&t
P (464)perpetual inventory 永续盘存 e5$S2o~JF
P (465)personal account 记名账户 vX}#wDNP
P (466)PEPT 项目评审法 3XSfXS{lwP
P (467)petty cash account 备用金账户 3,y zRb
P (468)petty cash voucher 备用金凭证 :y1,OR/k
P (469)physical inventory 实地盘存 k@|G
o)~
P (470)planning 计划 7-VP)|L#G
P (471)planning horizon 计划时限