N (428)number of days stock 存货周转天数 %<O0Yenu
N (429)number of weeks stock 存货周转周数 ym8pB7E7%
O (430)objective classification 客体分类 `%/w0,0
O (431)obsolescence 陈旧 1EMud,,:
O (432)off balance sheet finance 资产负债表外筹资 fm0]nT
O (433)offer for sale 标价出售 z*)kK
O (434)operating budget 经营预算 x~JOg57up
O (435)operating lease 经营租赁 n_{az{~
O (436)operating statement 营业报表 /,,IM/(6^
O (437)operation time 操作时间 D0}r4eA
O (438)operational control 经营控制 udOdXz6K?
O (439)operational gearing 经营杠杆 "-Yj~
O (440)operating plans 经营计划 'Rb
tcFb
O (441)opportunity cost 机会成本 n52Q-6H
O (442)order 定单 7Ucq(,\./
O (443)ordinary shares 普通股 )A$xt)}P!{
O (444)out-of-date cheque 过期支票 x
}@P
O (445)over capitalization 过分资本化 74=zLDD
S
O (446)overhead 制造费用 U1W8f|u
O (447)overhead absorption rate 制造费用分配率 $-p9cyk
O (448)overhead cost 制造费用 *zwo="WA\t
O (449)overtrading 超过营业资金的经营 \<HY'[gr
P (450)paid cheque 已付支票 $H`{wJ?2(
P (451)paid-up share capital 认定股本 N;v]ypak
P (452)parent company 母公司 <Gna}ALkg
P (453)pareto distribution 帕累托分布 W2&(:C8V@
P (454)participating preference shares 参与优先股 9&bJ]
P (455)partnership 合伙 d2?#&d'aq
P (456)payable ledger 应付款项账户 6HZVBZhM
P (457)payback 回收期 t,u;"%go
P (458)payments and receipts account 收入和支出报表 Nt|Fw$3*5{
P (459)payments withheld 保留款额 P]O=K
P (460)payroll 工资单 8+ ]'2{
P (461)payroll analysis 工资分析 @R Jr
~y0
P (462)percentage profit on turnover 利润对营业额比率 &~c`p [
P (463)period cost 期间成本 ?=im~
P (464)perpetual inventory 永续盘存 .^6yCs5~`
P (465)personal account 记名账户 S%jW}v';
P (466)PEPT 项目评审法 =6
3tp 9
P (467)petty cash account 备用金账户 `nRF"T_
P (468)petty cash voucher 备用金凭证 1ozb
tn
P (469)physical inventory 实地盘存 *c>B-Fo/D
P (470)planning 计划 ]v]tBVO$
P (471)planning horizon 计划时限