N (428)number of days stock 存货周转天数 ybU_x
N (429)number of weeks stock 存货周转周数 6wq>&P5
O (430)objective classification 客体分类 )skz_a}]8
O (431)obsolescence 陈旧 % :}o\ _w
O (432)off balance sheet finance 资产负债表外筹资 r (KAG"5
O (433)offer for sale 标价出售 %R^*MUTx
O (434)operating budget 经营预算 "'74GY8,
O (435)operating lease 经营租赁 :Z&<5
O (436)operating statement 营业报表 3|(<]@
$
O (437)operation time 操作时间 d1';d6. u\
O (438)operational control 经营控制 Q.,2G7[ <
O (439)operational gearing 经营杠杆 2rx
z<ck(
O (440)operating plans 经营计划 nArG
I}@
O (441)opportunity cost 机会成本 i:60|ngK
O (442)order 定单 B}+li1k
O (443)ordinary shares 普通股 fj97_Q=
O (444)out-of-date cheque 过期支票 |8?DQhd}
O (445)over capitalization 过分资本化 bm poptfL
O (446)overhead 制造费用 "1Y'VpKm(~
O (447)overhead absorption rate 制造费用分配率 '81c>qA
O (448)overhead cost 制造费用 C 7Fx V2
O (449)overtrading 超过营业资金的经营 C`=YGyj=TL
P (450)paid cheque 已付支票 w:+&i|H >
P (451)paid-up share capital 认定股本 g.pR4M f=Z
P (452)parent company 母公司 h + <Jv
P (453)pareto distribution 帕累托分布 [\ e/xY(4
P (454)participating preference shares 参与优先股 an2 Yluc;
P (455)partnership 合伙 ]d~2WX Y
P (456)payable ledger 应付款项账户 IU;a$
P (457)payback 回收期 "0 $UnR
P (458)payments and receipts account 收入和支出报表 DY\~O
P (459)payments withheld 保留款额
<Hr~|oG
P (460)payroll 工资单 =&F~GC Z>
P (461)payroll analysis 工资分析 a"&cm'\lL
P (462)percentage profit on turnover 利润对营业额比率 e'MW"uCP}
P (463)period cost 期间成本 Wv||9[Rd
P (464)perpetual inventory 永续盘存
b|-S;cw
P (465)personal account 记名账户 F :og :[
P (466)PEPT 项目评审法 !Ahxi);a
P (467)petty cash account 备用金账户 ^yX >^1
P (468)petty cash voucher 备用金凭证 "hk {"0E
P (469)physical inventory 实地盘存 r{ K Q3j9O
P (470)planning 计划 <$u\PJF7_^
P (471)planning horizon 计划时限
