N (428)number of days stock 存货周转天数 SfwNNX%
N (429)number of weeks stock 存货周转周数 3gba~}c)
O (430)objective classification 客体分类 +zsB ~Vz
O (431)obsolescence 陈旧 <#:ey^q<
O (432)off balance sheet finance 资产负债表外筹资 >o!~T}J7
O (433)offer for sale 标价出售 $+[
v17lF
O (434)operating budget 经营预算 hdH}4W
O (435)operating lease 经营租赁 HY7#z2L
O (436)operating statement 营业报表 ^9?IS<N0]
O (437)operation time 操作时间 l>jNBxB|/A
O (438)operational control 经营控制 QpMi+q
Y
O (439)operational gearing 经营杠杆 4#wZ#}
O (440)operating plans 经营计划 |Skhx9};
O (441)opportunity cost 机会成本 sb*)K,U
O (442)order 定单 +T]D\];D
O (443)ordinary shares 普通股 2lRE+_qz
O (444)out-of-date cheque 过期支票 ~~3 BV,
O (445)over capitalization 过分资本化 |]x>|Z?/u
O (446)overhead 制造费用 xIa8Ac
O (447)overhead absorption rate 制造费用分配率 IkJ-*vI6
O (448)overhead cost 制造费用 j.7BoV
O (449)overtrading 超过营业资金的经营 3 etW4
P (450)paid cheque 已付支票 w|8T6W|w
P (451)paid-up share capital 认定股本 Xg1QF^
P (452)parent company 母公司 5X,|
Pn
P (453)pareto distribution 帕累托分布 TKZ[H$Z
P (454)participating preference shares 参与优先股 6Y&`mgMF'
P (455)partnership 合伙 c R6:AGr
P (456)payable ledger 应付款项账户 JWvL
P (457)payback 回收期 OS$^>1f"
P (458)payments and receipts account 收入和支出报表 |#`qP^E
P (459)payments withheld 保留款额 C{U"Nsu+1
P (460)payroll 工资单 <]h?_)
P (461)payroll analysis 工资分析 X_2pC|C
P (462)percentage profit on turnover 利润对营业额比率 |tuh/e@dx
P (463)period cost 期间成本 ZA6)@Mn
P (464)perpetual inventory 永续盘存 &Z6s\r%
P (465)personal account 记名账户 ,\=,,1_
P (466)PEPT 项目评审法 :[.**,0R
P (467)petty cash account 备用金账户 o==:e
P (468)petty cash voucher 备用金凭证 Ni-@El99
P (469)physical inventory 实地盘存 swLrp
74
P (470)planning 计划 [e;c)XS[
P (471)planning horizon 计划时限