N (428)number of days stock 存货周转天数 -Ky<P<@ezm
N (429)number of weeks stock 存货周转周数 #cHH<09 rl
O (430)objective classification 客体分类
nV/8 u_
O (431)obsolescence 陈旧 E?\&OeAkO
O (432)off balance sheet finance 资产负债表外筹资 r~mZ?dI
O (433)offer for sale 标价出售 D~~"wos
O (434)operating budget 经营预算 0r<?Ve
O (435)operating lease 经营租赁 T@K=
* p
O (436)operating statement 营业报表 ^\<nOzU?
O (437)operation time 操作时间 WBb@\|V|
O (438)operational control 经营控制 Uh6LU5
O (439)operational gearing 经营杠杆 9jwcO)p^
O (440)operating plans 经营计划 w&c6iFMd0
O (441)opportunity cost 机会成本 n6A N
O (442)order 定单 }kJ fTsFS
O (443)ordinary shares 普通股 dO?zLc0f
O (444)out-of-date cheque 过期支票 7rIz
O (445)over capitalization 过分资本化 2@TgeV0Y[
O (446)overhead 制造费用 1omjP`]|,
O (447)overhead absorption rate 制造费用分配率 j-~x==c-;
O (448)overhead cost 制造费用 u{|
Q[hf[
O (449)overtrading 超过营业资金的经营 MP/@Mf\<E
P (450)paid cheque 已付支票 '=s{9lxn^
P (451)paid-up share capital 认定股本 dh9Qo4-{
P (452)parent company 母公司 ? <F=*eS
P (453)pareto distribution 帕累托分布 o7gY j\
P (454)participating preference shares 参与优先股 } -Ds%L
P (455)partnership 合伙 e0s *
P (456)payable ledger 应付款项账户 s<z`<^hRe
P (457)payback 回收期 Y"{L&H `
P (458)payments and receipts account 收入和支出报表 Q!9
P (459)payments withheld 保留款额 GGM|B}U p
P (460)payroll 工资单 s=S
9y7i(R
P (461)payroll analysis 工资分析 b]0]*<~y
P (462)percentage profit on turnover 利润对营业额比率 3!l+) g
P (463)period cost 期间成本 $C
gl$A
P (464)perpetual inventory 永续盘存 _ h6j, )
P (465)personal account 记名账户 M&Q zsVH
P (466)PEPT 项目评审法 L/J1;
P (467)petty cash account 备用金账户 rt rPRR\:"
P (468)petty cash voucher 备用金凭证 uOQ!av2"Rf
P (469)physical inventory 实地盘存 QJ
i5 H
P (470)planning 计划 %IA1Y>`
P (471)planning horizon 计划时限
