N (428)number of days stock 存货周转天数 ,hn#DJ)
N (429)number of weeks stock 存货周转周数 9 C[~*,qx
O (430)objective classification 客体分类 ,a #>e
O (431)obsolescence 陈旧 Q,3kaR@O
O (432)off balance sheet finance 资产负债表外筹资 Lh[0B.g<
O (433)offer for sale 标价出售 OcTWq
O (434)operating budget 经营预算 yYP_TuNa
O (435)operating lease 经营租赁 s2O()u-
O (436)operating statement 营业报表 \l GD8@,x
O (437)operation time 操作时间 Msqqjhoy
O (438)operational control 经营控制 C+
NN.5No
O (439)operational gearing 经营杠杆 8^UF0>`'
O (440)operating plans 经营计划 @xWWN
O (441)opportunity cost 机会成本 4 Ej->T.
O (442)order 定单 u7< +)6-
O (443)ordinary shares 普通股 &=[!L0{
O (444)out-of-date cheque 过期支票 /~NX<Ye&
O (445)over capitalization 过分资本化 YV.' L
O (446)overhead 制造费用 #X-C~*|>j
O (447)overhead absorption rate 制造费用分配率 jIs>>
O (448)overhead cost 制造费用 X
_ZO)|
O (449)overtrading 超过营业资金的经营 w+)${|N?
P (450)paid cheque 已付支票 EO !,rB7I
P (451)paid-up share capital 认定股本 mw"FQ?bJ
P (452)parent company 母公司 w-K A~
P (453)pareto distribution 帕累托分布 }yT/UlU
P (454)participating preference shares 参与优先股 <=.6Z*x+
P (455)partnership 合伙 :h(HKMSk1
P (456)payable ledger 应付款项账户 <m-(B"FX
P (457)payback 回收期 Kv@P Uzu
P (458)payments and receipts account 收入和支出报表 h#YO;m2wd
P (459)payments withheld 保留款额 X:W\EeH
P (460)payroll 工资单 $g>bp<
9v4
P (461)payroll analysis 工资分析 xS|9Gk
P (462)percentage profit on turnover 利润对营业额比率 /8l-@P.o
P (463)period cost 期间成本 b/S:&%E
P (464)perpetual inventory 永续盘存 )g@+
MR
P (465)personal account 记名账户 kLgkUck8]
P (466)PEPT 项目评审法 *u+DAg'&
P (467)petty cash account 备用金账户 }097
[-g7
P (468)petty cash voucher 备用金凭证 'zUV(K?2]
P (469)physical inventory 实地盘存 m9[ 7"I
P (470)planning 计划 {)qr3-EM#
P (471)planning horizon 计划时限