N (428)number of days stock 存货周转天数 Y<0}z>^
N (429)number of weeks stock 存货周转周数 k;BXt:jDq
O (430)objective classification 客体分类 ^k{b8-)W<
O (431)obsolescence 陈旧 #2
Gy=GvV
O (432)off balance sheet finance 资产负债表外筹资 ~gZ"8frl
O (433)offer for sale 标价出售 %QY
W0lE
O (434)operating budget 经营预算 mcO/V-\5'
O (435)operating lease 经营租赁 w1>uD]
O (436)operating statement 营业报表 pe%$(%@v
O (437)operation time 操作时间 nSR7$yS_
O (438)operational control 经营控制 ,,
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O (439)operational gearing 经营杠杆 JO3"$s|t
O (440)operating plans 经营计划 :qlcN @_
O (441)opportunity cost 机会成本 .t53+<A
O (442)order 定单 b&]_5 GGc
O (443)ordinary shares 普通股 P)D2PVD
O (444)out-of-date cheque 过期支票 %#
M=qP
O (445)over capitalization 过分资本化 <cig^B{nX
O (446)overhead 制造费用 ^/c v8M=
O (447)overhead absorption rate 制造费用分配率 my1FW,3
O (448)overhead cost 制造费用 0i|z$QRL~
O (449)overtrading 超过营业资金的经营 +hiskV@ v
P (450)paid cheque 已付支票 Vd%%lv{v
P (451)paid-up share capital 认定股本 LeP;HP|
P (452)parent company 母公司 g+v.rmX
P (453)pareto distribution 帕累托分布 cl,\N\
P (454)participating preference shares 参与优先股 z.d1>w
P (455)partnership 合伙 kz30! L
P (456)payable ledger 应付款项账户 P6G&3yPt
P (457)payback 回收期 )SjhOvm
P (458)payments and receipts account 收入和支出报表 XWd;-%
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P (459)payments withheld 保留款额 r~2
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P (460)payroll 工资单 Sao4MkSz[]
P (461)payroll analysis 工资分析 }X|*+<
P (462)percentage profit on turnover 利润对营业额比率 A [c1E[
P (463)period cost 期间成本 YmwUl>
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P (464)perpetual inventory 永续盘存 'DeI]IeP
P (465)personal account 记名账户 3aX/)v.:4
P (466)PEPT 项目评审法 =(aA`:Nl
P (467)petty cash account 备用金账户 r3;@
P (468)petty cash voucher 备用金凭证
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P (469)physical inventory 实地盘存 _ZMAlC*$G
P (470)planning 计划 lq'MLg
P (471)planning horizon 计划时限