N (428)number of days stock 存货周转天数 X=abaKl
N (429)number of weeks stock 存货周转周数 3 h=kn@I
O (430)objective classification 客体分类 9_ jiUZFje
O (431)obsolescence 陈旧 .;Gx.}ITG6
O (432)off balance sheet finance 资产负债表外筹资 N[\J#x!U
O (433)offer for sale 标价出售 [)j Ny_4
O (434)operating budget 经营预算 p U !:
O (435)operating lease 经营租赁 ~CV.Ci.dG
O (436)operating statement 营业报表 3Og}_
O (437)operation time 操作时间 # |(>UM\
O (438)operational control 经营控制 w:deQ:k
O (439)operational gearing 经营杠杆 \<`o W>
O (440)operating plans 经营计划 rb4; @&
O (441)opportunity cost 机会成本 d_pIB@J
O (442)order 定单 Sa 9VwVUE
O (443)ordinary shares 普通股 w}OBp^V^
O (444)out-of-date cheque 过期支票 u*I'c2m
O (445)over capitalization 过分资本化 [?9 `x-
Q
O (446)overhead 制造费用 G ,$nq4
O (447)overhead absorption rate 制造费用分配率 umq6X8K
O (448)overhead cost 制造费用 n&P~<2^M#
O (449)overtrading 超过营业资金的经营 uI?Z_
P (450)paid cheque 已付支票 iEr?s-or
P (451)paid-up share capital 认定股本 Z:N;>.3i
P (452)parent company 母公司 P;z\vq<h
P (453)pareto distribution 帕累托分布 RC1bTM
P (454)participating preference shares 参与优先股 #>)z}a]
P (455)partnership 合伙 % PB {jo
P (456)payable ledger 应付款项账户 : Bo
P (457)payback 回收期 2#^g] o- N
P (458)payments and receipts account 收入和支出报表 3~3tjhw;]9
P (459)payments withheld 保留款额 p o)lN[v
P (460)payroll 工资单 s K+ uw t
P (461)payroll analysis 工资分析 k;t G-~\d
P (462)percentage profit on turnover 利润对营业额比率 yn]Sc<uK
P (463)period cost 期间成本 vWESu4W`L
P (464)perpetual inventory 永续盘存 _L~ 3h
P (465)personal account 记名账户 w5P
scEc
P (466)PEPT 项目评审法 $"|r7n5[
P (467)petty cash account 备用金账户 9 m2FH~
P (468)petty cash voucher 备用金凭证 U xHI6,b
P (469)physical inventory 实地盘存 e<9 ^h)G
P (470)planning 计划 -`\^_nVC
P (471)planning horizon 计划时限
