N (428)number of days stock 存货周转天数 F
gi&CJ8Q
N (429)number of weeks stock 存货周转周数 `>i8$q%
O (430)objective classification 客体分类 e
7n[NVrX
O (431)obsolescence 陈旧 t<F*ODn
O (432)off balance sheet finance 资产负债表外筹资 VxgP^*
O (433)offer for sale 标价出售 DlMT<ld
O (434)operating budget 经营预算 xF/u('A
O (435)operating lease 经营租赁 <5 ?
O (436)operating statement 营业报表 -:$#ko
W
O (437)operation time 操作时间 >/BMA;`
O (438)operational control 经营控制 0~/'c0Ho
O (439)operational gearing 经营杠杆 n+'gVEBA
O (440)operating plans 经营计划 nM<B{AR5^
O (441)opportunity cost 机会成本 Whd\Ub8(
O (442)order 定单 G!G]*p5
O (443)ordinary shares 普通股
eYpK!9
O (444)out-of-date cheque 过期支票 rpB0?h!$
O (445)over capitalization 过分资本化 r5>1n/+6
O (446)overhead 制造费用 Ie z`g<r
O (447)overhead absorption rate 制造费用分配率 K *QRi/O
O (448)overhead cost 制造费用 V6L0\
O (449)overtrading 超过营业资金的经营 {Xjj-@
P (450)paid cheque 已付支票 3i*HwEh
P (451)paid-up share capital 认定股本 H Q_IQ+
P (452)parent company 母公司
;4:[kv@
P (453)pareto distribution 帕累托分布 v@&UTU
P (454)participating preference shares 参与优先股 M ^89]woC
P (455)partnership 合伙 GJ9'i-\*\
P (456)payable ledger 应付款项账户 -eQ>3x&3r
P (457)payback 回收期 ^uV=|1<%
P (458)payments and receipts account 收入和支出报表 85}S8\_u
P (459)payments withheld 保留款额 K Y=$RO
P (460)payroll 工资单 at
)m*
P (461)payroll analysis 工资分析 #n_ gry!5
P (462)percentage profit on turnover 利润对营业额比率 +jPJv[W
P (463)period cost 期间成本 j*6>{_[
P (464)perpetual inventory 永续盘存 =$wQA
P (465)personal account 记名账户 Ib&]1ger#=
P (466)PEPT 项目评审法 w$evAPuz^
P (467)petty cash account 备用金账户 O30eq 7(
P (468)petty cash voucher 备用金凭证 )w_hbU_Pb&
P (469)physical inventory 实地盘存 ~VKuRli|m
P (470)planning 计划 qlNB\~HCe
P (471)planning horizon 计划时限