N (428)number of days stock 存货周转天数 39
D!e&
N (429)number of weeks stock 存货周转周数 5P=3.Mk
O (430)objective classification 客体分类 iveJh2!#<
O (431)obsolescence 陈旧 (I(?oCQ
O (432)off balance sheet finance 资产负债表外筹资 1Pya\To,m
O (433)offer for sale 标价出售 7.V'T=@x3)
O (434)operating budget 经营预算 qfJi[8".
O (435)operating lease 经营租赁 5Ii`|?vg
O (436)operating statement 营业报表 PeD>mCvL"
O (437)operation time 操作时间 b,vSE,&xP
O (438)operational control 经营控制 6T*MKu
O (439)operational gearing 经营杠杆 `" BFvF#
O (440)operating plans 经营计划 i_/A,5TF
O (441)opportunity cost 机会成本 u@ MUcW
O (442)order 定单 T22
4L.?
O (443)ordinary shares 普通股 S87E$k
O (444)out-of-date cheque 过期支票 N{/):O
O (445)over capitalization 过分资本化 QT\||0V~p
O (446)overhead 制造费用 'mwgHo<u
O (447)overhead absorption rate 制造费用分配率 *uJ0ZO9
O (448)overhead cost 制造费用 =rL%P~0wq
O (449)overtrading 超过营业资金的经营 q<Tx'Y a
P (450)paid cheque 已付支票 zG
IxmJ.
P (451)paid-up share capital 认定股本 j!1
:+H_L
P (452)parent company 母公司 S($8_u$U
P (453)pareto distribution 帕累托分布 g=G>4Ua3
P (454)participating preference shares 参与优先股 pl#2JA8
P (455)partnership 合伙 a^{"E8j
P (456)payable ledger 应付款项账户 4gR;,%E\TO
P (457)payback 回收期 xxnvz
P (458)payments and receipts account 收入和支出报表 *'?aXS -'r
P (459)payments withheld 保留款额 ~&}e8ah2
P (460)payroll 工资单 2Dc2uU@`r
P (461)payroll analysis 工资分析 uU$YN-
P (462)percentage profit on turnover 利润对营业额比率 'dXGd.V7u
P (463)period cost 期间成本 sej$$m R
P (464)perpetual inventory 永续盘存 }Gvu!a#R
P (465)personal account 记名账户 MUQj7.rNa
P (466)PEPT 项目评审法 e4h9rF{Cxn
P (467)petty cash account 备用金账户 &\Ze<u
P (468)petty cash voucher 备用金凭证 {l0[`"EF
P (469)physical inventory 实地盘存 qV$\E=%fhM
P (470)planning 计划 1]&FB{l
P (471)planning horizon 计划时限