N (428)number of days stock 存货周转天数 iffRGnN^e
N (429)number of weeks stock 存货周转周数 (byFr9z
O (430)objective classification 客体分类 /\_
s
O (431)obsolescence 陈旧 dYJW`Q;j.|
O (432)off balance sheet finance 资产负债表外筹资 @Tzh3,F2
O (433)offer for sale 标价出售 }45&s9m=
O (434)operating budget 经营预算 cQUmcK/,
O (435)operating lease 经营租赁 lG;sDR|)(
O (436)operating statement 营业报表 8\t~*@"
O (437)operation time 操作时间 @&d/}Mx"t
O (438)operational control 经营控制 !T|X/BR
O (439)operational gearing 经营杠杆 u*&wMR>Crf
O (440)operating plans 经营计划 $3%EKi
O (441)opportunity cost 机会成本 6kKIDEX
O (442)order 定单 o$YL\ <qp
O (443)ordinary shares 普通股 O- &>Dc
O (444)out-of-date cheque 过期支票 O&irgc!
O (445)over capitalization 过分资本化 g(MeCoCc
O (446)overhead 制造费用 *A O/$K@Ma
O (447)overhead absorption rate 制造费用分配率 q=E<y
O (448)overhead cost 制造费用 Ut8yA"Y~
O (449)overtrading 超过营业资金的经营 Ssr
P
P (450)paid cheque 已付支票 vh
+IhGi
P (451)paid-up share capital 认定股本 [*#ms=Zdc
P (452)parent company 母公司 [:sV;37s
P (453)pareto distribution 帕累托分布 0AFjO)
P (454)participating preference shares 参与优先股 BfIGw
P (455)partnership 合伙 K9gfS V>]
P (456)payable ledger 应付款项账户 SUfl`\O
P (457)payback 回收期 i}+K;,Da:8
P (458)payments and receipts account 收入和支出报表 y'pAh
dF
P (459)payments withheld 保留款额 AY{caM
P (460)payroll 工资单 sV'(y>PP%
P (461)payroll analysis 工资分析 @%fNB,H`
P (462)percentage profit on turnover 利润对营业额比率 |28z4 .
P (463)period cost 期间成本 ,D3?N2mB
P (464)perpetual inventory 永续盘存 [F/>pL5U$
P (465)personal account 记名账户 )&<BQIv9/
P (466)PEPT 项目评审法 JVFn=Mw
P (467)petty cash account 备用金账户 m49
GCo k+
P (468)petty cash voucher 备用金凭证 -!lSk?l
P (469)physical inventory 实地盘存 g& ou[_A
P (470)planning 计划 !c"EgP+
P (471)planning horizon 计划时限