N (428)number of days stock 存货周转天数 d]QCk&XU
N (429)number of weeks stock 存货周转周数 - x]gp5
O (430)objective classification 客体分类 q<wQ/m
O (431)obsolescence 陈旧 %B-m- =gz
O (432)off balance sheet finance 资产负债表外筹资
F
K| q*
O (433)offer for sale 标价出售 ?K^~(D8(
O (434)operating budget 经营预算 VtJyE}
O (435)operating lease 经营租赁 }
OAH/BW
O (436)operating statement 营业报表 &Ch~$Wb^
O (437)operation time 操作时间 ;U$EM+9
O (438)operational control 经营控制 %R LGO&
O (439)operational gearing 经营杠杆 5 _
a-nWQ
O (440)operating plans 经营计划 ajALca4
O (441)opportunity cost 机会成本 Zywx.@!
O (442)order 定单 -K%~2M<
O (443)ordinary shares 普通股 /a:L"7z
O (444)out-of-date cheque 过期支票 ^Ts8nOGMh
O (445)over capitalization 过分资本化 U Zc%XZ`"V
O (446)overhead 制造费用 ex-W{k$
O (447)overhead absorption rate 制造费用分配率 rty&\u@}
O (448)overhead cost 制造费用 TeWpdUCO
O (449)overtrading 超过营业资金的经营 cp<jwcc!
P (450)paid cheque 已付支票 9EKc{1
z
P (451)paid-up share capital 认定股本 {aq}Q|?/
P (452)parent company 母公司 2x dN0S
P (453)pareto distribution 帕累托分布 T&~7*j(|e
P (454)participating preference shares 参与优先股 d3K-|
P (455)partnership 合伙 n0CS=
P (456)payable ledger 应付款项账户 ]~-vU{
P (457)payback 回收期 B5fF\N^
P (458)payments and receipts account 收入和支出报表 wQ/Z:
P (459)payments withheld 保留款额 L% ?3VW
P (460)payroll 工资单 +2S#3m?1
P (461)payroll analysis 工资分析 Ba /^CS
P (462)percentage profit on turnover 利润对营业额比率 w0 0Ba^W
P (463)period cost 期间成本 j9/Ev]im|F
P (464)perpetual inventory 永续盘存 ZMI
vzQYI
P (465)personal account 记名账户 <<.%Gk
P (466)PEPT 项目评审法 SHT ^Etri
P (467)petty cash account 备用金账户 gTjhD
(
P (468)petty cash voucher 备用金凭证 {kp^@
P (469)physical inventory 实地盘存 3&z.m/
P (470)planning 计划 ZP^7`q)6
P (471)planning horizon 计划时限