N (428)number of days stock 存货周转天数 &q8oalh
N (429)number of weeks stock 存货周转周数 >(T)9fKF
O (430)objective classification 客体分类 "]H_;:{f
O (431)obsolescence 陈旧 ,
cj531.
O (432)off balance sheet finance 资产负债表外筹资 9=RfGx
O (433)offer for sale 标价出售 ^phgNzD
O (434)operating budget 经营预算 [9N>*dKB
O (435)operating lease 经营租赁 A<$~Q;r2a
O (436)operating statement 营业报表 [{@0/5i
O (437)operation time 操作时间 R(.5Hs
O (438)operational control 经营控制 LKC^Y)6o
O (439)operational gearing 经营杠杆 _TLB1T^/4
O (440)operating plans 经营计划 aUZh_<@
O (441)opportunity cost 机会成本 U0X,g(2'
O (442)order 定单 y@GqAN'DK[
O (443)ordinary shares 普通股 4gKu8G
O (444)out-of-date cheque 过期支票 ZhvZe/
O (445)over capitalization 过分资本化 )(CZK&<
O (446)overhead 制造费用 OQ*BPmS-
O (447)overhead absorption rate 制造费用分配率 ;YGCsLT<xt
O (448)overhead cost 制造费用 P6G&3yPt
O (449)overtrading 超过营业资金的经营 4{zz-4=
P (450)paid cheque 已付支票 r~2
>_LK
P (451)paid-up share capital 认定股本 VAD9mS^~
P (452)parent company 母公司 *h([ai"1-
P (453)pareto distribution 帕累托分布 l4O&*,}l##
P (454)participating preference shares 参与优先股 9I1D'7wI^^
P (455)partnership 合伙 IJ[r!&PY
P (456)payable ledger 应付款项账户 cVb&Jzd
P (457)payback 回收期 UA0
j#
P (458)payments and receipts account 收入和支出报表 t@"i/@8x$
P (459)payments withheld 保留款额 s^\
*jZ6
P (460)payroll 工资单 i$?$X,
P (461)payroll analysis 工资分析 NpPuh9e{
P (462)percentage profit on turnover 利润对营业额比率 `AcUxnO
P (463)period cost 期间成本 w ag^Sk
P (464)perpetual inventory 永续盘存 _A/q bm
P (465)personal account 记名账户
fV(WUN+
P (466)PEPT 项目评审法 :@~W$f\y
P (467)petty cash account 备用金账户 Q# Yba
P (468)petty cash voucher 备用金凭证 ?zP/i(1y
P (469)physical inventory 实地盘存 {3LAK[C
P (470)planning 计划 I5%#A/|z
P (471)planning horizon 计划时限