N (428)number of days stock 存货周转天数 QqiJun_m
N (429)number of weeks stock 存货周转周数 )sW6iR&_i
O (430)objective classification 客体分类 !/Iq{2LX
O (431)obsolescence 陈旧 7R9nMGJ@
O (432)off balance sheet finance 资产负债表外筹资 U*3AM_w
O (433)offer for sale 标价出售 7fju
O (434)operating budget 经营预算 {f+N]
Oo*
O (435)operating lease 经营租赁 oX'0o 'c
O (436)operating statement 营业报表 6<x~Mk'u)
O (437)operation time 操作时间 +yf(Rs)!
O (438)operational control 经营控制 b
, juF2
O (439)operational gearing 经营杠杆 CmEpir{}(
O (440)operating plans 经营计划 8!4~T,9G
O (441)opportunity cost 机会成本 J~Cc9"(
O (442)order 定单 rv9B}%e
O (443)ordinary shares 普通股 TB7>s~)47E
O (444)out-of-date cheque 过期支票 0]AN;
O (445)over capitalization 过分资本化 4q>7OB:e
O (446)overhead 制造费用 pOC% oj
O (447)overhead absorption rate 制造费用分配率 @$qOW
O (448)overhead cost 制造费用 D \N
\BD
O (449)overtrading 超过营业资金的经营 pheE^jUr
P (450)paid cheque 已付支票 F9(._ow[
P (451)paid-up share capital 认定股本 Q
[rj
P (452)parent company 母公司 EL^8zyg%%
P (453)pareto distribution 帕累托分布 #`W=mN(+k
P (454)participating preference shares 参与优先股 4k8*E5cx
P (455)partnership 合伙 `|$'g^eCL
P (456)payable ledger 应付款项账户 E7Ibp79}N
P (457)payback 回收期 JD6aiI!Su
P (458)payments and receipts account 收入和支出报表 1T ( u
P (459)payments withheld 保留款额 L0rip5[;d
P (460)payroll 工资单 1/B]TT
P (461)payroll analysis 工资分析 n( g)UNx
P (462)percentage profit on turnover 利润对营业额比率 pO%{'%RA
P (463)period cost 期间成本 9O;cJ)tXY
P (464)perpetual inventory 永续盘存 )Im3'0l>
P (465)personal account 记名账户 TG}d3Z
U
!
P (466)PEPT 项目评审法 @;vNX*-J
P (467)petty cash account 备用金账户 _7U]&Nh99
P (468)petty cash voucher 备用金凭证 |]`hXr
P (469)physical inventory 实地盘存 yuOS&+,P
P (470)planning 计划 &59F8JgJ
P (471)planning horizon 计划时限