N (428)number of days stock 存货周转天数 @ PhAg
N (429)number of weeks stock 存货周转周数 AN[pjC<
O (430)objective classification 客体分类 b
9 li
O (431)obsolescence 陈旧 jUR*
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O (432)off balance sheet finance 资产负债表外筹资 }1+2&Ps50
O (433)offer for sale 标价出售 [;F!\B-
O (434)operating budget 经营预算 2Ur&_c6P
O (435)operating lease 经营租赁 (nuTfmt>
O (436)operating statement 营业报表 C=U4z|Ym
O (437)operation time 操作时间 X}C8!LA
O (438)operational control 经营控制 S1'?"zAmd
O (439)operational gearing 经营杠杆 7^UY%t
O (440)operating plans 经营计划 W[]|Uu/%
O (441)opportunity cost 机会成本
H1KXAy`&
O (442)order 定单 QR8]d1+GV
O (443)ordinary shares 普通股 )`\Q/TMl5
O (444)out-of-date cheque 过期支票 AeN:wOm
O (445)over capitalization 过分资本化 nmE
H/a
O (446)overhead 制造费用 kApD D[ N
O (447)overhead absorption rate 制造费用分配率 v$(Z}Hg
O (448)overhead cost 制造费用 /d Ua
O (449)overtrading 超过营业资金的经营 9L4;#c
y
P (450)paid cheque 已付支票 b E40^e
P (451)paid-up share capital 认定股本 0o BAJP
P (452)parent company 母公司 P6ka'!z
P (453)pareto distribution 帕累托分布 Fl{~#]
P (454)participating preference shares 参与优先股 l=S!cj;
P (455)partnership 合伙 O*,O]Q
P (456)payable ledger 应付款项账户 ZC<EPUV(
P (457)payback 回收期 +>[zn
P (458)payments and receipts account 收入和支出报表 *`/4KMrq
P (459)payments withheld 保留款额 w
T_l>u
P (460)payroll 工资单 g}a+%Obb
P (461)payroll analysis 工资分析 [C~N#S[]
P (462)percentage profit on turnover 利润对营业额比率 ]*U; }
P (463)period cost 期间成本 $kMe8F_
P (464)perpetual inventory 永续盘存 .Zs.O/
P (465)personal account 记名账户 ,nP nH1vb
P (466)PEPT 项目评审法 }NdLd!
P (467)petty cash account 备用金账户 2.v`J=R
P (468)petty cash voucher 备用金凭证 V2@(BliP
P (469)physical inventory 实地盘存 !O'p{dj][
P (470)planning 计划 v~._]f$:
P (471)planning horizon 计划时限