N (428)number of days stock 存货周转天数 tBEZ4 W>67
N (429)number of weeks stock 存货周转周数 WK7=z3mu
O (430)objective classification 客体分类 WBTdQG
Q6
O (431)obsolescence 陈旧 Jej P91
O (432)off balance sheet finance 资产负债表外筹资 Bi?.w5
O (433)offer for sale 标价出售 #6g-
{OBv
O (434)operating budget 经营预算 #PYTFB%
O (435)operating lease 经营租赁 i<<NKv8;
O (436)operating statement 营业报表 \ZdV|23
O (437)operation time 操作时间 6itp
Mck
O (438)operational control 经营控制 h%e}4U@X
O (439)operational gearing 经营杠杆 4ujw/`:/m
O (440)operating plans 经营计划 c-nBB
O (441)opportunity cost 机会成本 pQ0yZpN%;
O (442)order 定单 lhZWL}l
O (443)ordinary shares 普通股 S<^*jheO5
O (444)out-of-date cheque 过期支票 b
62 o
O (445)over capitalization 过分资本化 n"B"Aysz
O (446)overhead 制造费用 "B`yk/GM]
O (447)overhead absorption rate 制造费用分配率 {E!"^^0`
O (448)overhead cost 制造费用 1g`$[wp|
O (449)overtrading 超过营业资金的经营 NJ8QI(^"
P (450)paid cheque 已付支票 v8!
1"FYL
P (451)paid-up share capital 认定股本 <d$kGCz
P (452)parent company 母公司 #BK\cIr
P (453)pareto distribution 帕累托分布 3\eb:-B:@
P (454)participating preference shares 参与优先股 M ,.++W\
P (455)partnership 合伙 T
xRa&1
P (456)payable ledger 应付款项账户 1G/bqIMg63
P (457)payback 回收期 d!)
&@k
P (458)payments and receipts account 收入和支出报表 x9r5 ;5TI
P (459)payments withheld 保留款额 Nx4_Oc^hY
P (460)payroll 工资单 E"k\eZns&
P (461)payroll analysis 工资分析 k1y&'3%
P (462)percentage profit on turnover 利润对营业额比率 )mO|1IDTN
P (463)period cost 期间成本 \ ?['pB
P (464)perpetual inventory 永续盘存 31mY]Jve"
P (465)personal account 记名账户 'qBg^c
P (466)PEPT 项目评审法 ;zI;oY#.y
P (467)petty cash account 备用金账户 $?p^
m`t_
P (468)petty cash voucher 备用金凭证 061@N=p8
P (469)physical inventory 实地盘存 *,1^{mb
P (470)planning 计划 PQAN ,d
P (471)planning horizon 计划时限