N (428)number of days stock 存货周转天数 K6-6{vt
N (429)number of weeks stock 存货周转周数 z23
#G>I &
O (430)objective classification 客体分类 \Ps5H5Qk;
O (431)obsolescence 陈旧 tbg*_ZQO u
O (432)off balance sheet finance 资产负债表外筹资 ^ s=*J=k
O (433)offer for sale 标价出售 KVg[#~3
O (434)operating budget 经营预算 : g 5(HH
O (435)operating lease 经营租赁 f# 1/}Hq/I
O (436)operating statement 营业报表 [8.-(-/;
O (437)operation time 操作时间 V- /YNRV
O (438)operational control 经营控制 *u}'}jC1X
O (439)operational gearing 经营杠杆 C1 tb`
O (440)operating plans 经营计划 -U7,k\g
O (441)opportunity cost 机会成本 0Yp>+:#
O (442)order 定单 iM
"asEU
O (443)ordinary shares 普通股 (nq^\ZdF
O (444)out-of-date cheque 过期支票 Zd$JW=KR]l
O (445)over capitalization 过分资本化 Gt C7^ Z&E
O (446)overhead 制造费用 \Y+")
O (447)overhead absorption rate 制造费用分配率 ;uK";we
O (448)overhead cost 制造费用 ]Y{,N x
O (449)overtrading 超过营业资金的经营 ;>8kPG
P (450)paid cheque 已付支票 -A}zJBcR
P (451)paid-up share capital 认定股本 a#$ N% =j
P (452)parent company 母公司 !W ~QT}
P (453)pareto distribution 帕累托分布 ]W;:|/ ,c
P (454)participating preference shares 参与优先股 7|Xe &o <n
P (455)partnership 合伙 i@XB&;*c\
P (456)payable ledger 应付款项账户 f9a$$nb3`
P (457)payback 回收期 0Q`&inwh
P (458)payments and receipts account 收入和支出报表 Xo \S9,s{
P (459)payments withheld 保留款额 \X5 3|Y;=
P (460)payroll 工资单 3-iD.IAUm@
P (461)payroll analysis 工资分析 Od -Ax+Hp
P (462)percentage profit on turnover 利润对营业额比率 nZxSMN0]
P (463)period cost 期间成本 8TW5(fl
P (464)perpetual inventory 永续盘存 C s#w72N
P (465)personal account 记名账户 *!w25t
P (466)PEPT 项目评审法 @`S.@^%7fO
P (467)petty cash account 备用金账户 Y[@0qc3UO
P (468)petty cash voucher 备用金凭证 $~G@
P (469)physical inventory 实地盘存 9n " V\e_R
P (470)planning 计划 `w+1C&>^[
P (471)planning horizon 计划时限
