N (428)number of days stock 存货周转天数 z!1j8o2
N (429)number of weeks stock 存货周转周数 U
SbiI%
O (430)objective classification 客体分类 -ZuzJAA
O (431)obsolescence 陈旧 n*;I2 FV]
O (432)off balance sheet finance 资产负债表外筹资 a"v D+r7Ol
O (433)offer for sale 标价出售 '*T7tl
O (434)operating budget 经营预算 qvt~wJf<
O (435)operating lease 经营租赁 Ri,UHI4 W
O (436)operating statement 营业报表 1jV^\x0
O (437)operation time 操作时间 8Yj(/S3y
O (438)operational control 经营控制 ="u(o(j"
O (439)operational gearing 经营杠杆 a@ lK+t
O (440)operating plans 经营计划 :&a|8Wi[W
O (441)opportunity cost 机会成本 )jH"6my_
O (442)order 定单 Zj},VB*T
O (443)ordinary shares 普通股 K.cNx
O (444)out-of-date cheque 过期支票 +zlaYHj
O (445)over capitalization 过分资本化 h?TE$&CL?
O (446)overhead 制造费用 Y,0O&'>
O (447)overhead absorption rate 制造费用分配率
+Q'/c0o
O (448)overhead cost 制造费用 [A3hrSw
O (449)overtrading 超过营业资金的经营 9<Bf5d
P (450)paid cheque 已付支票 weu'
<C
P (451)paid-up share capital 认定股本 5!5P\o
P (452)parent company 母公司 k_^d7yH
P (453)pareto distribution 帕累托分布
~U^0z|.
P (454)participating preference shares 参与优先股 /fD)/x
P (455)partnership 合伙 Lb];P"2e+
P (456)payable ledger 应付款项账户 eF2<L [9
P (457)payback 回收期 2L,e\]2Z
P (458)payments and receipts account 收入和支出报表 yx-{}Yj^
P (459)payments withheld 保留款额 R
sujKh/
P (460)payroll 工资单 P_qxw-s
P (461)payroll analysis 工资分析 l&C%
oW
P (462)percentage profit on turnover 利润对营业额比率 ;bZ)q
P (463)period cost 期间成本 Ohjqdv@
P (464)perpetual inventory 永续盘存 C ]#R7G
P (465)personal account 记名账户 bFTWuM
P (466)PEPT 项目评审法 ;[6u79;I
P (467)petty cash account 备用金账户 PM_q"}-
P (468)petty cash voucher 备用金凭证 }
HvVL}7
P (469)physical inventory 实地盘存 bg$e80
P (470)planning 计划 8RocObY_W
P (471)planning horizon 计划时限