N (428)number of days stock 存货周转天数 i#lvt#2J0
N (429)number of weeks stock 存货周转周数 I>/`W
O (430)objective classification 客体分类 fFXs:(
O (431)obsolescence 陈旧 <)Kjf/x
O (432)off balance sheet finance 资产负债表外筹资 oiO3]P]P
O (433)offer for sale 标价出售 S,AZrgh,"X
O (434)operating budget 经营预算 2 )RW*Qu;+
O (435)operating lease 经营租赁 hv*n";V
O (436)operating statement 营业报表 )2YU|
O (437)operation time 操作时间 =i%2/kdi0b
O (438)operational control 经营控制 Fh v)
O (439)operational gearing 经营杠杆 r_)-NOp
O (440)operating plans 经营计划 9ciL<'H\
O (441)opportunity cost 机会成本 l[
G,sq"
O (442)order 定单 uNXh"?
O (443)ordinary shares 普通股 C==tJog[
O (444)out-of-date cheque 过期支票 i0
4Sf^
O (445)over capitalization 过分资本化 [$[t.m
O (446)overhead 制造费用
4EB$e?
O (447)overhead absorption rate 制造费用分配率 [%l+
C~m
O (448)overhead cost 制造费用 "G6d'xkP
O (449)overtrading 超过营业资金的经营 w?M*n<)
O
P (450)paid cheque 已付支票 AaTtYd
P (451)paid-up share capital 认定股本 .e.vh:Sz
P (452)parent company 母公司 m OmT
]X
P (453)pareto distribution 帕累托分布 ie.cTTOI
P (454)participating preference shares 参与优先股 ,eUMSg~P.7
P (455)partnership 合伙 MW*}+ PCY
P (456)payable ledger 应付款项账户 )CR8-z1`
P (457)payback 回收期 w5n>hz_5
P (458)payments and receipts account 收入和支出报表 =j;o,
J:(
P (459)payments withheld 保留款额 HqYaQ~Dth
P (460)payroll 工资单 njUM>E,'
P (461)payroll analysis 工资分析 /4~RlXf@
P (462)percentage profit on turnover 利润对营业额比率 ^;@Bz~Z
P (463)period cost 期间成本 dje3&a
P (464)perpetual inventory 永续盘存 2DV{gF
P (465)personal account 记名账户 M!X@-t
#
P (466)PEPT 项目评审法 mz\m^g3
P (467)petty cash account 备用金账户 1~7y]d?%
P (468)petty cash voucher 备用金凭证 Ds}6{']K
P (469)physical inventory 实地盘存 |=%$7b\C
P (470)planning 计划 gu:..'V
P (471)planning horizon 计划时限