N (428)number of days stock 存货周转天数 1=LI))nV
N (429)number of weeks stock 存货周转周数 m$nT#@l5bH
O (430)objective classification 客体分类 E`vCY hf{
O (431)obsolescence 陈旧 vLQ!kB^\W
O (432)off balance sheet finance 资产负债表外筹资 b
[+G+V
O (433)offer for sale 标价出售 [k~V77w
14
O (434)operating budget 经营预算 >KF1 ]/y<
O (435)operating lease 经营租赁
r!Ujy . R
O (436)operating statement 营业报表 8GpPyG
],e
O (437)operation time 操作时间 Q' ? { _
O (438)operational control 经营控制 r$3 {1HXc
O (439)operational gearing 经营杠杆 ?^TjG)e7
O (440)operating plans 经营计划 5?-cP?|.9
O (441)opportunity cost 机会成本 L,!3
O (442)order 定单 3`y9V2&b
O (443)ordinary shares 普通股 qs\ O(K8
O (444)out-of-date cheque 过期支票 {Rc!S? 8
O (445)over capitalization 过分资本化 02g!mJW>}y
O (446)overhead 制造费用 5Ym/'eT
O (447)overhead absorption rate 制造费用分配率 *}BaO*A
O (448)overhead cost 制造费用 Qw aCaYoh
O (449)overtrading 超过营业资金的经营 tqI] S
X
P (450)paid cheque 已付支票 X\X* -.]{
P (451)paid-up share capital 认定股本 gF k~S
Jd
P (452)parent company 母公司 py9zDWk~
P (453)pareto distribution 帕累托分布 4 VtI8f!
P (454)participating preference shares 参与优先股 {(mT,}`4
P (455)partnership 合伙 M%dJqwH5{
P (456)payable ledger 应付款项账户 sTu6KMn
P (457)payback 回收期 IyTL|W6
P (458)payments and receipts account 收入和支出报表 wps`2`z
P (459)payments withheld 保留款额 g\sW2qXEw
P (460)payroll 工资单 q}-q[p?
5
P (461)payroll analysis 工资分析 pJM~'tlHV
P (462)percentage profit on turnover 利润对营业额比率 ;6o p|O
P (463)period cost 期间成本 4] c.mDo[T
P (464)perpetual inventory 永续盘存 lq2Ah=FuN
P (465)personal account 记名账户 u,<#z0R|;$
P (466)PEPT 项目评审法 _D%aT6,G+(
P (467)petty cash account 备用金账户 S\7-u \)
P (468)petty cash voucher 备用金凭证 , sEu[m
P (469)physical inventory 实地盘存 Z i-)PK^
P (470)planning 计划 aA Hx^X^
P (471)planning horizon 计划时限
