N (428)number of days stock 存货周转天数 agkKm?xIL
N (429)number of weeks stock 存货周转周数 o-AF_N
O (430)objective classification 客体分类 =*zde0T?l
O (431)obsolescence 陈旧 8Z"f"
O (432)off balance sheet finance 资产负债表外筹资 ">20`Mj8
O (433)offer for sale 标价出售 ~Je40vO[
O (434)operating budget 经营预算 kd]CV7(7
O (435)operating lease 经营租赁 PDz:x4A
O (436)operating statement 营业报表 _Y}cK|3
O (437)operation time 操作时间 bGy|T*@
O (438)operational control 经营控制 @t*D<B$
O (439)operational gearing 经营杠杆 fBz|-I:k
+
O (440)operating plans 经营计划 D/;[x{;E
O (441)opportunity cost 机会成本 :("@U,
O (442)order 定单 9Nx%Sdu
O (443)ordinary shares 普通股 AGjjhbGB
O (444)out-of-date cheque 过期支票 <r>Sj/w<D
O (445)over capitalization 过分资本化 DO+~
O (446)overhead 制造费用 K@*4=0
O (447)overhead absorption rate 制造费用分配率 ~t$ng l$
O (448)overhead cost 制造费用 L<B)BEE.
O (449)overtrading 超过营业资金的经营 [kckE-y
P (450)paid cheque 已付支票 x(4"!#
P (451)paid-up share capital 认定股本 3c(mZ
P (452)parent company 母公司 )`ixT)
P (453)pareto distribution 帕累托分布 X%N!gy
P (454)participating preference shares 参与优先股 #sg
dMrVQ
P (455)partnership 合伙 sX3qrRY
P (456)payable ledger 应付款项账户 ue@W@pj
P (457)payback 回收期 #Q-#7|0&
P (458)payments and receipts account 收入和支出报表 1wdc4>
P (459)payments withheld 保留款额 '$'a .q1q9
P (460)payroll 工资单 j(K)CHH
P (461)payroll analysis 工资分析 | WTWj
P (462)percentage profit on turnover 利润对营业额比率 8t)gfSG
P (463)period cost 期间成本 nD]MgT
P (464)perpetual inventory 永续盘存 .}Ys+d1b9c
P (465)personal account 记名账户 q4G$I?4
P (466)PEPT 项目评审法 ".N{v1
P (467)petty cash account 备用金账户 V8&'
dhuG
P (468)petty cash voucher 备用金凭证 bhbTloCR
P (469)physical inventory 实地盘存 2mMi=pv9
P (470)planning 计划 7zA+UWr
P (471)planning horizon 计划时限