N (428)number of days stock 存货周转天数 #_3ZF"[zq
N (429)number of weeks stock 存货周转周数 q TWQ!
O (430)objective classification 客体分类 Z{
9Io/
O (431)obsolescence 陈旧 -#4QY70H t
O (432)off balance sheet finance 资产负债表外筹资 ON>l%Ae4G
O (433)offer for sale 标价出售 p74Nd4U$s
O (434)operating budget 经营预算 u+6L>7t88I
O (435)operating lease 经营租赁 /Wl8Jf7'
O (436)operating statement 营业报表 w4Hq|N1-Y
O (437)operation time 操作时间 e `JWY9%
O (438)operational control 经营控制 +_*iF5 \
O (439)operational gearing 经营杠杆 Zv
mkb%8
O (440)operating plans 经营计划 c*R\fQd
O (441)opportunity cost 机会成本 }=gD,]2x8
O (442)order 定单 .*+jD^Gr
O (443)ordinary shares 普通股 6N Ogi
O (444)out-of-date cheque 过期支票 hVFZQJ?cv
O (445)over capitalization 过分资本化 TZ g1,Z
O (446)overhead 制造费用 5
D7k[+6
O (447)overhead absorption rate 制造费用分配率 fX\y/C
O (448)overhead cost 制造费用 Dequ'
O (449)overtrading 超过营业资金的经营 k %sxA
P (450)paid cheque 已付支票 Apgg Tzh@
P (451)paid-up share capital 认定股本 |h/{ qpsu
P (452)parent company 母公司 ]70ZerQ~L
P (453)pareto distribution 帕累托分布 aeh B,l0
P (454)participating preference shares 参与优先股 d mT ZEO
P (455)partnership 合伙 ?-0, x|ul
P (456)payable ledger 应付款项账户 V`c,U 7[/
P (457)payback 回收期 s`v$r,N0
P (458)payments and receipts account 收入和支出报表 33~8@]b
P (459)payments withheld 保留款额 /&c zaAR-
P (460)payroll 工资单 ?y "M>#
P (461)payroll analysis 工资分析 Azr|cKu]
P (462)percentage profit on turnover 利润对营业额比率 '<e$ c
P (463)period cost 期间成本 Z rgv*
P (464)perpetual inventory 永续盘存 3-Xd9ou
P (465)personal account 记名账户 ?V~vP%1
P (466)PEPT 项目评审法 >xF&>SDC
P (467)petty cash account 备用金账户 VS7
P (468)petty cash voucher 备用金凭证 NP4u/C<
P (469)physical inventory 实地盘存 u35"oLV6}#
P (470)planning 计划 Qk|+Gj
P (471)planning horizon 计划时限
