N (428)number of days stock 存货周转天数
<c2'0I >
N (429)number of weeks stock 存货周转周数 `.i!NBA'6
O (430)objective classification 客体分类 (aH'h1,G
O (431)obsolescence 陈旧 /JWGifH
O (432)off balance sheet finance 资产负债表外筹资 Jz2N
O (433)offer for sale 标价出售 pLLGus+W
O (434)operating budget 经营预算
b)e
*$)
O (435)operating lease 经营租赁 :gep:4&u
O (436)operating statement 营业报表 `1bv@yzq
O (437)operation time 操作时间 .~l=zu
O (438)operational control 经营控制
~Hr}]
O (439)operational gearing 经营杠杆 -De9_0#R
O (440)operating plans 经营计划 9f<MQ6_UU
O (441)opportunity cost 机会成本 SUU !7Yd|
O (442)order 定单 W7 #9jo
O (443)ordinary shares 普通股 Y
JJB.hR+
O (444)out-of-date cheque 过期支票 "gDb1h)8
O (445)over capitalization 过分资本化 Ljp%CI[i
O (446)overhead 制造费用 Aj+2;]M
O (447)overhead absorption rate 制造费用分配率 O vk_\On
O (448)overhead cost 制造费用 USM4r!x
O (449)overtrading 超过营业资金的经营 $w);5o
P (450)paid cheque 已付支票 kNobl
P (451)paid-up share capital 认定股本 '|Kmq5)
P (452)parent company 母公司 7~5ym15*
P (453)pareto distribution 帕累托分布 LC'{p
P (454)participating preference shares 参与优先股 MMx9(`t*.
P (455)partnership 合伙 H\0~#(z?.
P (456)payable ledger 应付款项账户 U'<KC"f:'!
P (457)payback 回收期 qa0 yg8,<
P (458)payments and receipts account 收入和支出报表 8[E!E)4M
P (459)payments withheld 保留款额 [YUv7|\
P (460)payroll 工资单 Jc|6&
P (461)payroll analysis 工资分析 7Z-O_h3;)@
P (462)percentage profit on turnover 利润对营业额比率 "saUai4z
P (463)period cost 期间成本 t3&LO~Ye
P (464)perpetual inventory 永续盘存 RM!<8fXYD
P (465)personal account 记名账户 WRrd'{sB
P (466)PEPT 项目评审法 &8g?4
v
P (467)petty cash account 备用金账户 X ><?F|#7T
P (468)petty cash voucher 备用金凭证 YTexv;VNb|
P (469)physical inventory 实地盘存 QT>`^/]d
P (470)planning 计划 X;"Sx#U
P (471)planning horizon 计划时限