N (428)number of days stock 存货周转天数
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N (429)number of weeks stock 存货周转周数 U|j`e5)
O (430)objective classification 客体分类 LB?u8>a' I
O (431)obsolescence 陈旧 ?#Q #u|~
O (432)off balance sheet finance 资产负债表外筹资 K,:N
O (433)offer for sale 标价出售 xFg>SJ7]
O (434)operating budget 经营预算 Xm2
z}X(%
O (435)operating lease 经营租赁 &XUiKnNW
O (436)operating statement 营业报表 njA#@fU
O (437)operation time 操作时间 t.\dpBq
O (438)operational control 经营控制 &UlWCOo8
O (439)operational gearing 经营杠杆 VTHH&$ZNq
O (440)operating plans 经营计划 ]L}dzA?:
O (441)opportunity cost 机会成本 |)/aGZ+
O (442)order 定单 2gVm9gAHUd
O (443)ordinary shares 普通股 IRqy%@)
O (444)out-of-date cheque 过期支票 ,izO{@We2{
O (445)over capitalization 过分资本化 &~U ] ~;@
O (446)overhead 制造费用 3|Xyl`i4o
O (447)overhead absorption rate 制造费用分配率 DrK{}uM
O (448)overhead cost 制造费用 #
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O (449)overtrading 超过营业资金的经营 }|5Pr(I
P (450)paid cheque 已付支票 4#hSJ(~7S
P (451)paid-up share capital 认定股本 ?=fyc1
P (452)parent company 母公司 t}tEvh
P (453)pareto distribution 帕累托分布 lBGQEP3;
P (454)participating preference shares 参与优先股 t}/( b/VD
P (455)partnership 合伙 jsi!fx2Rm
P (456)payable ledger 应付款项账户 OprkR
P (457)payback 回收期 [0D.K}7|
P (458)payments and receipts account 收入和支出报表 BsYa3d=}
P (459)payments withheld 保留款额 }t
xX;"/
P (460)payroll 工资单 =+d?x56
P (461)payroll analysis 工资分析 Xh;#
P (462)percentage profit on turnover 利润对营业额比率 1|-Dj|
P (463)period cost 期间成本
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P (464)perpetual inventory 永续盘存 ]
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V
P (465)personal account 记名账户 *$ %a:q1U
P (466)PEPT 项目评审法 rguC p}r
P (467)petty cash account 备用金账户 x0:m-C
P (468)petty cash voucher 备用金凭证 lQkQ9##*
P (469)physical inventory 实地盘存 hODWB
&b
P (470)planning 计划 hTi$.y!k
P (471)planning horizon 计划时限