N (428)number of days stock 存货周转天数 km>o7V&4G
N (429)number of weeks stock 存货周转周数 D VwCx^
O (430)objective classification 客体分类 Nlt4)
O (431)obsolescence 陈旧 a!t
V6H
O (432)off balance sheet finance 资产负债表外筹资 9*_uCPR
O (433)offer for sale 标价出售 7%CIt?Z%
O (434)operating budget 经营预算 8~5|KO >F
O (435)operating lease 经营租赁 =lrN'$z?%
O (436)operating statement 营业报表 2V$9ei6
O (437)operation time 操作时间 _i@x@:_l
O (438)operational control 经营控制 `pYE[y+
O (439)operational gearing 经营杠杆 )73DT3-0$
O (440)operating plans 经营计划 ,OB&nN t>
O (441)opportunity cost 机会成本 ^Kw(&v
O (442)order 定单 AQ}l%
O (443)ordinary shares 普通股 "k>bUe|RG
O (444)out-of-date cheque 过期支票 SJ(9rhB5*.
O (445)over capitalization 过分资本化 %HEmi;
O (446)overhead 制造费用 ,k%8yK
O (447)overhead absorption rate 制造费用分配率 LXxl ?D
O (448)overhead cost 制造费用 Gg+YfY_
O (449)overtrading 超过营业资金的经营 eCL?mh K
P (450)paid cheque 已付支票 LW?2}`+
P (451)paid-up share capital 认定股本 -s~p}CQ.
P (452)parent company 母公司 )/TVJAJ
P (453)pareto distribution 帕累托分布 &
=sa yP
P (454)participating preference shares 参与优先股 bV
7QVu8
P (455)partnership 合伙 ?M<|r11}
P (456)payable ledger 应付款项账户 w{ m#Yt
P (457)payback 回收期 2V<
# Y
P (458)payments and receipts account 收入和支出报表 %0(>!SY
P (459)payments withheld 保留款额 D4\(:kF\Hg
P (460)payroll 工资单 "GB UQ}
P (461)payroll analysis 工资分析 nP)-Y#`~7
P (462)percentage profit on turnover 利润对营业额比率 tQnJS2V"{u
P (463)period cost 期间成本 V9]uFL
P (464)perpetual inventory 永续盘存 V,'FlU
P (465)personal account 记名账户 Sl~C0eO
P (466)PEPT 项目评审法 73#9NZR
P (467)petty cash account 备用金账户 /
GZV_H%v
P (468)petty cash voucher 备用金凭证 ]=pWZ~A
P (469)physical inventory 实地盘存 2c*2\93>
P (470)planning 计划 %,E7vYjT%
P (471)planning horizon 计划时限