N (428)number of days stock 存货周转天数 n*7Ytz3#'
N (429)number of weeks stock 存货周转周数 i,7
7F !
O (430)objective classification 客体分类 LV$@J
O (431)obsolescence 陈旧 6xLLIby,
O (432)off balance sheet finance 资产负债表外筹资 I/F3%'O
O (433)offer for sale 标价出售 W<W5ih,#
O (434)operating budget 经营预算 F=/@D)hND
O (435)operating lease 经营租赁 })zYo 7
O (436)operating statement 营业报表 >P@JiR<@\n
O (437)operation time 操作时间 hj~nLgpN
O (438)operational control 经营控制 e.8(t
EqZ1
O (439)operational gearing 经营杠杆 "YUh4uZ~P
O (440)operating plans 经营计划 *U[Nn5#?
O (441)opportunity cost 机会成本 L.5 /wg
O (442)order 定单 :cx}I
O (443)ordinary shares 普通股 +7HM7cw
O (444)out-of-date cheque 过期支票 VeLuL:4I
O (445)over capitalization 过分资本化 DOk(5gR
O (446)overhead 制造费用 znNJ
?
O (447)overhead absorption rate 制造费用分配率 Vh%=JL
sK
O (448)overhead cost 制造费用 @vy{Q7aM
O (449)overtrading 超过营业资金的经营 h5vvizruy
P (450)paid cheque 已付支票 STfcx]L
P (451)paid-up share capital 认定股本 m[k@\xS4e
P (452)parent company 母公司 /hNZ7\|P
P (453)pareto distribution 帕累托分布 (T0%oina
P (454)participating preference shares 参与优先股 85QVj] nr
P (455)partnership 合伙 UK{6Rh
;
P (456)payable ledger 应付款项账户
3,x|w
P (457)payback 回收期 Bu:h_sV D
P (458)payments and receipts account 收入和支出报表 ZS@ Gt
P (459)payments withheld 保留款额 .BaU}-5
P (460)payroll 工资单 ,};UD
W
P (461)payroll analysis 工资分析 7U:-zfq
P (462)percentage profit on turnover 利润对营业额比率 )QeXA)
P (463)period cost 期间成本 %xa.{`}`U
P (464)perpetual inventory 永续盘存 G-54D_ 4
P (465)personal account 记名账户 d[cqs9=\
P (466)PEPT 项目评审法 j,HUk,e^&
P (467)petty cash account 备用金账户 ]\ fXy?2
P (468)petty cash voucher 备用金凭证 BqF%2{
P (469)physical inventory 实地盘存 W.B;Dy,Y
P (470)planning 计划 sYt\3/yL'
P (471)planning horizon 计划时限