N (428)number of days stock 存货周转天数 6S~lgH:
N (429)number of weeks stock 存货周转周数 qOV6Kh)
O (430)objective classification 客体分类 {bSi3 oI
O (431)obsolescence 陈旧 6uU2+I
O (432)off balance sheet finance 资产负债表外筹资 tyH*epanw
O (433)offer for sale 标价出售 !H5r+%Oo|
O (434)operating budget 经营预算 22|a~"Z
O (435)operating lease 经营租赁 j^g^=uau
O (436)operating statement 营业报表 rdFeDZo&Z)
O (437)operation time 操作时间 !]W}I
O (438)operational control 经营控制 Ier0F7]I
O (439)operational gearing 经营杠杆 UY_'F5X
O (440)operating plans 经营计划 pm*6&,
O (441)opportunity cost 机会成本 Mpm#a0f
O (442)order 定单 ~t $zypw
O (443)ordinary shares 普通股 J(\]3 9y
O (444)out-of-date cheque 过期支票 %U.aRSf/
O (445)over capitalization 过分资本化 X\I"%6$
O (446)overhead 制造费用 PuuO2TZ
O (447)overhead absorption rate 制造费用分配率 /uc*V6Xd
(
O (448)overhead cost 制造费用 gUoL8~
O (449)overtrading 超过营业资金的经营 *uLlf'qU]
P (450)paid cheque 已付支票 LV:`siK
P (451)paid-up share capital 认定股本 6%K,3R-d
P (452)parent company 母公司 03iD(,@
P (453)pareto distribution 帕累托分布 Cyw
Q
P (454)participating preference shares 参与优先股 A&$oiLc
P (455)partnership 合伙 tr]=q9
P (456)payable ledger 应付款项账户 .H,wdzg)
P (457)payback 回收期 ]"3(UKx
P (458)payments and receipts account 收入和支出报表 Hd1e9Q,:|
P (459)payments withheld 保留款额 Z|FWQ8gZ4m
P (460)payroll 工资单 D3^Yc:[_@
P (461)payroll analysis 工资分析 50:$km\
P (462)percentage profit on turnover 利润对营业额比率 ^cE|o&Rm;
P (463)period cost 期间成本 9`/\|t|V
P (464)perpetual inventory 永续盘存 ::\7s
P (465)personal account 记名账户 BPoY32d"_
P (466)PEPT 项目评审法 ; 7`y##
P (467)petty cash account 备用金账户 #1:&uC1vj
P (468)petty cash voucher 备用金凭证 !,mv 7Yj
P (469)physical inventory 实地盘存 >-s\$8En'
P (470)planning 计划 Ie#LZti
P (471)planning horizon 计划时限