N (428)number of days stock 存货周转天数 2O$95M
N (429)number of weeks stock 存货周转周数 (s
5<
O (430)objective classification 客体分类 /A%om|+Gq
O (431)obsolescence 陈旧 1 ,#{X3
O (432)off balance sheet finance 资产负债表外筹资 w/?nUp
O (433)offer for sale 标价出售 iTj"lA
O (434)operating budget 经营预算 ,}eRnl\
O (435)operating lease 经营租赁 -J-3_9I
O (436)operating statement 营业报表 hN Z4v/
O (437)operation time 操作时间 aJEbAs}
O (438)operational control 经营控制 j2< !z;2
O (439)operational gearing 经营杠杆 3Gc ,I:\
O (440)operating plans 经营计划 |\i:LG1
O (441)opportunity cost 机会成本 ?SB[lbU
O (442)order 定单 x{=[w`
O (443)ordinary shares 普通股 \Oi5=,
O (444)out-of-date cheque 过期支票 IXbdS9,>F
O (445)over capitalization 过分资本化 LvSP #$f
O (446)overhead 制造费用 UOn! Y@
O (447)overhead absorption rate 制造费用分配率 P%.`c?olbs
O (448)overhead cost 制造费用 <QYCo1_
O (449)overtrading 超过营业资金的经营 2N
L:\%wz
P (450)paid cheque 已付支票 |h#DL$
P (451)paid-up share capital 认定股本 `G_(xN7O
P (452)parent company 母公司 sN6 0o 7.
P (453)pareto distribution 帕累托分布 l,imT$u
P (454)participating preference shares 参与优先股 I;`Ko_i
P (455)partnership 合伙 7JxE|G
P (456)payable ledger 应付款项账户 &>&dhdTQ
P (457)payback 回收期 N>uA|<b,
P (458)payments and receipts account 收入和支出报表 =-OCM*5~S
P (459)payments withheld 保留款额 ?2JS&i
P (460)payroll 工资单 &:;/]cwj
P (461)payroll analysis 工资分析 [z
W_%O kP
P (462)percentage profit on turnover 利润对营业额比率 B, QC-Tn
P (463)period cost 期间成本 C1ZFA![
P (464)perpetual inventory 永续盘存 X{0ax.
P (465)personal account 记名账户 3%It~o?
P (466)PEPT 项目评审法 c%q}"Y0oh
P (467)petty cash account 备用金账户 U@o2gjGN
P (468)petty cash voucher 备用金凭证 gi1}5DR
P (469)physical inventory 实地盘存 *%ed;>6:Q
P (470)planning 计划 ^2&O3s
P (471)planning horizon 计划时限