N (428)number of days stock 存货周转天数 {jf~?/<
N (429)number of weeks stock 存货周转周数 =7,UqMl_
O (430)objective classification 客体分类 d]`,}vi#E9
O (431)obsolescence 陈旧 ;P~S/j[ 8
O (432)off balance sheet finance 资产负债表外筹资 .Tv(1HAc2l
O (433)offer for sale 标价出售 3Q)>gh*
O (434)operating budget 经营预算 ]l%.X7M9
O (435)operating lease 经营租赁 A,)ELVk1F
O (436)operating statement 营业报表 RkwY3s"
O (437)operation time 操作时间 dR:iUw:V
O (438)operational control 经营控制 >6+K"J-@
O (439)operational gearing 经营杠杆 &N0|tn
O (440)operating plans 经营计划 n#cN[C9
O (441)opportunity cost 机会成本 :5J6r
j;_
O (442)order 定单 eov-"SJB
O (443)ordinary shares 普通股 $t}1|q|
O (444)out-of-date cheque 过期支票 Ghc0{M<
O (445)over capitalization 过分资本化 3)SZVME1Z
O (446)overhead 制造费用 !g"9P 7p
O (447)overhead absorption rate 制造费用分配率 Z+(V \
O (448)overhead cost 制造费用 MNC!3d(D\R
O (449)overtrading 超过营业资金的经营 jF9CTL<
P (450)paid cheque 已付支票 Beg5[4@
P (451)paid-up share capital 认定股本 n`xh/vGm#
P (452)parent company 母公司 Q;nr=f7Ys
P (453)pareto distribution 帕累托分布 +~O{
UGB=
P (454)participating preference shares 参与优先股 F JhVbAMd
P (455)partnership 合伙 xS1|Z|&
P (456)payable ledger 应付款项账户 z?[DW*
P (457)payback 回收期 [hbp#I~*[
P (458)payments and receipts account 收入和支出报表 ze N!*VG
P (459)payments withheld 保留款额 d
4R+gIA
P (460)payroll 工资单 G|_aU8b|t
P (461)payroll analysis 工资分析 iZk``5tPE
P (462)percentage profit on turnover 利润对营业额比率 \'*`te:{
P (463)period cost 期间成本
#jiq
Rhm
P (464)perpetual inventory 永续盘存 |"v{RC0
P (465)personal account 记名账户 ':4pH#E
P (466)PEPT 项目评审法 |pSoBA9U
P (467)petty cash account 备用金账户 2"mj=}y6
P (468)petty cash voucher 备用金凭证 !3# }ZC2
P (469)physical inventory 实地盘存 ulJYJ+CC!
P (470)planning 计划 c F]3gM
P (471)planning horizon 计划时限