N (428)number of days stock 存货周转天数 9 xvE?8;M#
N (429)number of weeks stock 存货周转周数 ?`hk0q X3
O (430)objective classification 客体分类 J! @$lyH
O (431)obsolescence 陈旧 nx(O]R,Sw
O (432)off balance sheet finance 资产负债表外筹资 " Iy @PR?>
O (433)offer for sale 标价出售 $h Is ab_
O (434)operating budget 经营预算 5O9Oi:-!c
O (435)operating lease 经营租赁 Ah2%LXdHA
O (436)operating statement 营业报表 Vvw
Qz#S
O (437)operation time 操作时间 _BcYS
O (438)operational control 经营控制 "-N)TIzLX
O (439)operational gearing 经营杠杆 -L/5Nbup
O (440)operating plans 经营计划 nD\ X3g `V
O (441)opportunity cost 机会成本 RN?z)9 !
O (442)order 定单 .&ynS
O (443)ordinary shares 普通股 7/;Xt&
O (444)out-of-date cheque 过期支票 KUf
k5Y
O (445)over capitalization 过分资本化 g5)f8k0+ t
O (446)overhead 制造费用 Kl[WscR
O (447)overhead absorption rate 制造费用分配率 13]sZ([B%|
O (448)overhead cost 制造费用 %$
^yot
O (449)overtrading 超过营业资金的经营 y? -wjJS>
P (450)paid cheque 已付支票 saH +C@_,
P (451)paid-up share capital 认定股本 %a X<p{EY
P (452)parent company 母公司 a4
g~'^uC
P (453)pareto distribution 帕累托分布 n8zh;vuJ
P (454)participating preference shares 参与优先股 ChLU(IPo6
P (455)partnership 合伙 9-+6Ed^2
P (456)payable ledger 应付款项账户 FU0&E O
P (457)payback 回收期 {Ex0mw)T
P (458)payments and receipts account 收入和支出报表 /q %TjQ}F
P (459)payments withheld 保留款额 +:2(xgOP.V
P (460)payroll 工资单 Aa&3x~3+
P (461)payroll analysis 工资分析 %Gn(b 1X
P (462)percentage profit on turnover 利润对营业额比率 $-VW)~Sl
P (463)period cost 期间成本 ;o\0:fzr
P (464)perpetual inventory 永续盘存 S
~lw5
P (465)personal account 记名账户 >RxZ-.,a
P (466)PEPT 项目评审法 :L9\`&}FS
P (467)petty cash account 备用金账户 r+HJ_R,5A
P (468)petty cash voucher 备用金凭证 17G7r\iNYq
P (469)physical inventory 实地盘存 R|{6JsjG10
P (470)planning 计划 3G t'<E| "
P (471)planning horizon 计划时限
