N (428)number of days stock 存货周转天数 7$zeRYD+
N (429)number of weeks stock 存货周转周数 &2P=74\=
O (430)objective classification 客体分类 nhdOo
O (431)obsolescence 陈旧 4AWL::FU5
O (432)off balance sheet finance 资产负债表外筹资 rGDx9KR4K!
O (433)offer for sale 标价出售 w,)O*1't
O (434)operating budget 经营预算 ;07>ZH%
O (435)operating lease 经营租赁 % S vfY {
O (436)operating statement 营业报表 T9'd?nw9
O (437)operation time 操作时间
93[
&'
O (438)operational control 经营控制 7B@1[
O (439)operational gearing 经营杠杆 3QF/{$65!
O (440)operating plans 经营计划 1OI/,y8}
O (441)opportunity cost 机会成本 UURYK~$K:
O (442)order 定单 \#(tI3
O (443)ordinary shares 普通股 eJ
;a}{ 4%
O (444)out-of-date cheque 过期支票 })F.Tjf*
O (445)over capitalization 过分资本化 ?h|&kRq
O (446)overhead 制造费用 Abc%VRsT
O (447)overhead absorption rate 制造费用分配率 @,^c?v
O (448)overhead cost 制造费用 [:BD9V
O (449)overtrading 超过营业资金的经营 *ufVZzP(
P (450)paid cheque 已付支票
?se\?q
P (451)paid-up share capital 认定股本 omoD+
P (452)parent company 母公司 .+d.~jHX
P (453)pareto distribution 帕累托分布 ]#sF
pWI[N
P (454)participating preference shares 参与优先股 2{}8_G
P (455)partnership 合伙 x O_u
P (456)payable ledger 应付款项账户 1DRih>+#
P (457)payback 回收期 7.y35y
P (458)payments and receipts account 收入和支出报表 H.)Y*zK0.
P (459)payments withheld 保留款额 :9~LYJ
?
P (460)payroll 工资单 Kl/n>qEt
P (461)payroll analysis 工资分析 IzI2w6a
P (462)percentage profit on turnover 利润对营业额比率 {A`J0ol<B9
P (463)period cost 期间成本 =kP|TR!o-
P (464)perpetual inventory 永续盘存 /UG]hJ-wn
P (465)personal account 记名账户 !)4'[5t"U
P (466)PEPT 项目评审法 roM!%hb
P (467)petty cash account 备用金账户 i9+qU
P (468)petty cash voucher 备用金凭证 +R2+?v6
P (469)physical inventory 实地盘存 l.Q.G<ol
P (470)planning 计划 f`K[oCfu
P (471)planning horizon 计划时限