N (428)number of days stock 存货周转天数 <5=JE*s$NS
N (429)number of weeks stock 存货周转周数
lWm'
O (430)objective classification 客体分类 ^s.V;R
O (431)obsolescence 陈旧 M/Pme&%
O (432)off balance sheet finance 资产负债表外筹资 7w;O}a xI
O (433)offer for sale 标价出售 5sPywk{
O (434)operating budget 经营预算 8}w6z7e|{
O (435)operating lease 经营租赁 ln Gq :-
O (436)operating statement 营业报表 Q%aU42?_1
O (437)operation time 操作时间 'B0{U4?
O (438)operational control 经营控制 ^`f *'Z
O (439)operational gearing 经营杠杆 CQ;]J=|<_
O (440)operating plans 经营计划 L !4t[hhe=
O (441)opportunity cost 机会成本 20rk KFk*
O (442)order 定单 c"!lwm3b
O (443)ordinary shares 普通股 (Toq^+`c
O (444)out-of-date cheque 过期支票 *)]"27^
O (445)over capitalization 过分资本化 a{Esw`
O (446)overhead 制造费用 ?[x49Ux,P
O (447)overhead absorption rate 制造费用分配率 j
EXW
O (448)overhead cost 制造费用 \Ep0J $ #o
O (449)overtrading 超过营业资金的经营 7j7e61
Ax
P (450)paid cheque 已付支票 rwIe qV{:
P (451)paid-up share capital 认定股本 VDB;%U*D
P (452)parent company 母公司 n ]+W 3[i
P (453)pareto distribution 帕累托分布 0N=X74
P (454)participating preference shares 参与优先股 BK,sc'b
P (455)partnership 合伙 ,7, g%?_P
P (456)payable ledger 应付款项账户 {2`=qt2
P (457)payback 回收期 w
#i[ _
P (458)payments and receipts account 收入和支出报表 >\ST-7[^L
P (459)payments withheld 保留款额 p
(FlR?= S
P (460)payroll 工资单 TO,rxf
P (461)payroll analysis 工资分析 >MJ?g-
P (462)percentage profit on turnover 利润对营业额比率 P\CDd=yWc
P (463)period cost 期间成本 U= sh[W
P (464)perpetual inventory 永续盘存 Z['\61
P (465)personal account 记名账户 ~8|t*@ D
P (466)PEPT 项目评审法 B~'MBBD"
P (467)petty cash account 备用金账户 g/=K.
P (468)petty cash voucher 备用金凭证 eK /?%t
P (469)physical inventory 实地盘存 ^BZkHAp
P (470)planning 计划 %=j3jj[
P (471)planning horizon 计划时限
