N (428)number of days stock 存货周转天数
b !%hH
N (429)number of weeks stock 存货周转周数 D?C)BcN
O (430)objective classification 客体分类 <'fdkW
O (431)obsolescence 陈旧 qOSg!aft{Q
O (432)off balance sheet finance 资产负债表外筹资 @g2cC
O (433)offer for sale 标价出售 >$ NDv
O (434)operating budget 经营预算 /n5F(5<
O (435)operating lease 经营租赁 NE/m-ILw
O (436)operating statement 营业报表 :C}2=
O (437)operation time 操作时间 :8
jhiB)
O (438)operational control 经营控制 PqyA1
O (439)operational gearing 经营杠杆 Tn eq6>
O (440)operating plans 经营计划 ~7$&WzD
O (441)opportunity cost 机会成本 is1' s[
O (442)order 定单 |o2sbLp
O (443)ordinary shares 普通股 bHhtd_}
O (444)out-of-date cheque 过期支票 yz-,)GB6
O (445)over capitalization 过分资本化 -b9;5eS!
O (446)overhead 制造费用 UPc<gB
O (447)overhead absorption rate 制造费用分配率 cTXri8K_
O (448)overhead cost 制造费用 PzV@umC1#f
O (449)overtrading 超过营业资金的经营 d~/q"r 1"
P (450)paid cheque 已付支票 za:a)U^n
P (451)paid-up share capital 认定股本 *[r!
P (452)parent company 母公司 aM@z^<Ub
P (453)pareto distribution 帕累托分布 >iOzl wmG
P (454)participating preference shares 参与优先股 2u"7T_"2D
P (455)partnership 合伙 )J_\tv
P (456)payable ledger 应付款项账户 _(d.!qGz
P (457)payback 回收期 4B4Z])$3
P (458)payments and receipts account 收入和支出报表 [6)UhS8
P (459)payments withheld 保留款额 |\dZ'
P (460)payroll 工资单 cXR1grz
P (461)payroll analysis 工资分析 oT{@_U{*J
P (462)percentage profit on turnover 利润对营业额比率 2+cNo9f
P (463)period cost 期间成本
[U@*1
P (464)perpetual inventory 永续盘存 nI/kw%<
P (465)personal account 记名账户 277ASCWLkU
P (466)PEPT 项目评审法 ?E9D Xg
P (467)petty cash account 备用金账户 RrhT'':[
P (468)petty cash voucher 备用金凭证 :LWn<,4F&
P (469)physical inventory 实地盘存 J0
k
P (470)planning 计划 ^A][)*SZ
P (471)planning horizon 计划时限