N (428)number of days stock 存货周转天数 <.#jp([W>
N (429)number of weeks stock 存货周转周数 {)iiu
O (430)objective classification 客体分类 1M.#7;#B3
O (431)obsolescence 陈旧 '>ASr]Q
O (432)off balance sheet finance 资产负债表外筹资 %+ nM4)h
O (433)offer for sale 标价出售 ;m7~!m)
O (434)operating budget 经营预算 7'OR ;b$
O (435)operating lease 经营租赁 7+8 8o:G9
O (436)operating statement 营业报表
h<V,0sZ&:
O (437)operation time 操作时间 *8Su:=*b
O (438)operational control 经营控制 [p' A?-
O (439)operational gearing 经营杠杆 [,MaAB
O (440)operating plans 经营计划 CIui9XN
U
O (441)opportunity cost 机会成本 EKO ~\d
O (442)order 定单 ; GE6S{~-
O (443)ordinary shares 普通股 S\ ]9mHJI
O (444)out-of-date cheque 过期支票 N d ]RbX
O (445)over capitalization 过分资本化 ?2_h.
O (446)overhead 制造费用 ySI}Nm>&=
O (447)overhead absorption rate 制造费用分配率 a x)J!I18
O (448)overhead cost 制造费用 ^rs{
1S
O (449)overtrading 超过营业资金的经营 ZeY|J H1
P (450)paid cheque 已付支票 Yecdw'BW?
P (451)paid-up share capital 认定股本 5t-d+
vB
P (452)parent company 母公司 7O8 @T-f+2
P (453)pareto distribution 帕累托分布 ' 4 It>50b
P (454)participating preference shares 参与优先股 xbxzB<yL
P (455)partnership 合伙 Y4w]jIv
P (456)payable ledger 应付款项账户 7NT0]j(w-
P (457)payback 回收期 3-E-\5I
P (458)payments and receipts account 收入和支出报表 =E$bZe8
P (459)payments withheld 保留款额 GGo ~39 G
P (460)payroll 工资单 CzY18-L@EX
P (461)payroll analysis 工资分析 TV0sxod6
P (462)percentage profit on turnover 利润对营业额比率 RX%)@e/@
P (463)period cost 期间成本 </Y(4Xwf=
P (464)perpetual inventory 永续盘存 p s?su`
P (465)personal account 记名账户 O8A(OfX
P (466)PEPT 项目评审法 +8W5amk.P|
P (467)petty cash account 备用金账户 :Tv>)N
P (468)petty cash voucher 备用金凭证 (&87 zk
P (469)physical inventory 实地盘存 VxS3lR=
P (470)planning 计划 o=#ym4hJ%
P (471)planning horizon 计划时限
