N (428)number of days stock 存货周转天数 bNoZ{ 7
N (429)number of weeks stock 存货周转周数 Vkqfs4 t
O (430)objective classification 客体分类 k"cKxzB
O (431)obsolescence 陈旧 TLg 9`UA
O (432)off balance sheet finance 资产负债表外筹资 5oOs.(m|*C
O (433)offer for sale 标价出售 "AIS6%,
O (434)operating budget 经营预算 % QaWg2Y=
O (435)operating lease 经营租赁 $G
Vf;M2*
O (436)operating statement 营业报表 `g{eWY1l
O (437)operation time 操作时间 VotI5O $
O (438)operational control 经营控制 5UQ[vHMqI
O (439)operational gearing 经营杠杆 !H @nAz
O (440)operating plans 经营计划 e)i-$0L"
O (441)opportunity cost 机会成本 Q?'Ax"$D
O (442)order 定单 T <RWz
O (443)ordinary shares 普通股 _HAr0R8BY
O (444)out-of-date cheque 过期支票 luz,z(
v
O (445)over capitalization 过分资本化 (unJwh{7Q
O (446)overhead 制造费用 zj=F4]w
O (447)overhead absorption rate 制造费用分配率 Xg}~\|n
O (448)overhead cost 制造费用 "eI">`!g
O (449)overtrading 超过营业资金的经营 Y1BxRd?D
P (450)paid cheque 已付支票 P[e#j
P (451)paid-up share capital 认定股本 8
;=?Lw?
P (452)parent company 母公司 x
o72JJ
P (453)pareto distribution 帕累托分布 ^AO2%09.S
P (454)participating preference shares 参与优先股 vY,]f^F"
P (455)partnership 合伙
`?T8NK
P (456)payable ledger 应付款项账户 T8vMBaU!qY
P (457)payback 回收期 ~SEIIq
P (458)payments and receipts account 收入和支出报表 |G)bnmi7
P (459)payments withheld 保留款额 ;;LiZlf
P (460)payroll 工资单 P?y{9H*
P (461)payroll analysis 工资分析
w Qp{
z
P (462)percentage profit on turnover 利润对营业额比率 JZ-M<rcC
P (463)period cost 期间成本 w_q=mKu
P (464)perpetual inventory 永续盘存 ` $[`C/h
P (465)personal account 记名账户 o2LUB)=R'
P (466)PEPT 项目评审法 ML
X: S?
P (467)petty cash account 备用金账户 BFn}~\wzK
P (468)petty cash voucher 备用金凭证 utw@5
P (469)physical inventory 实地盘存 `]<~lf
P (470)planning 计划 ;giT[KK
P (471)planning horizon 计划时限