N (428)number of days stock 存货周转天数 4A`NJ
N (429)number of weeks stock 存货周转周数 h #Z4pN8T3
O (430)objective classification 客体分类 Ok-.}q>\Mv
O (431)obsolescence 陈旧 &sVvWNO#2
O (432)off balance sheet finance 资产负债表外筹资 %~|HFYd
O (433)offer for sale 标价出售 )
iQ
O (434)operating budget 经营预算 BfTc
I)
O (435)operating lease 经营租赁 [|`U6
8}u
O (436)operating statement 营业报表 &:*q_$]Oz
O (437)operation time 操作时间 ITuq/qts]A
O (438)operational control 经营控制 =dP{ Gh
O (439)operational gearing 经营杠杆 lt'I,Xt
O (440)operating plans 经营计划 cFd
>oDS
O (441)opportunity cost 机会成本 E9!N>0
O (442)order 定单 >n5:1.g
O (443)ordinary shares 普通股 s$h]
G[x
O (444)out-of-date cheque 过期支票 `:{B(+6
O (445)over capitalization 过分资本化 eDO!^.<5
O (446)overhead 制造费用 g\A
y`.s
O (447)overhead absorption rate 制造费用分配率 _+f+`]iM
O (448)overhead cost 制造费用 =;~I_)Pg1
O (449)overtrading 超过营业资金的经营 7XrfuG*L$
P (450)paid cheque 已付支票 '8FC<=+p[
P (451)paid-up share capital 认定股本 w[Gh+L30=5
P (452)parent company 母公司 XV>JD/K2
P (453)pareto distribution 帕累托分布 JHn*->m
P (454)participating preference shares 参与优先股 q(^Q3
P (455)partnership 合伙 |w}w.%
P (456)payable ledger 应付款项账户 [r[=W!
P (457)payback 回收期 Pp5^@A
P (458)payments and receipts account 收入和支出报表 @W9x$
P (459)payments withheld 保留款额 >MvDVPi
~+
P (460)payroll 工资单 Y"wUt &
P (461)payroll analysis 工资分析 C;vtY[}<
P (462)percentage profit on turnover 利润对营业额比率 }:~x7|~s:
P (463)period cost 期间成本 c=`wg$2:5
P (464)perpetual inventory 永续盘存 J`^I./
P (465)personal account 记名账户 v@d
P (466)PEPT 项目评审法 NSDv;|f
P (467)petty cash account 备用金账户 w4d--[Q
P (468)petty cash voucher 备用金凭证 I2nhqJy^
P (469)physical inventory 实地盘存 D= h)&
P (470)planning 计划 L;f!.FX#
P (471)planning horizon 计划时限