N (428)number of days stock 存货周转天数 g{0a]'ph
N (429)number of weeks stock 存货周转周数 |hHj7X<?k
O (430)objective classification 客体分类 CWF(OMA
O (431)obsolescence 陈旧 jD]Ci#|W
O (432)off balance sheet finance 资产负债表外筹资 R]L$Ld< ij
O (433)offer for sale 标价出售 vKrOIBP
O (434)operating budget 经营预算 nX
4WlH
O (435)operating lease 经营租赁 kF{'?R5w
O (436)operating statement 营业报表 8x":7 yV&
O (437)operation time 操作时间 Q>OBK&
'
O (438)operational control 经营控制 oY)xXx
O (439)operational gearing 经营杠杆 ktE~)G
O (440)operating plans 经营计划 R#QOG}
O (441)opportunity cost 机会成本 s}3g+T\l1w
O (442)order 定单 *nZe|)m
O (443)ordinary shares 普通股 Bgw=((p
O (444)out-of-date cheque 过期支票 -;T!d
O (445)over capitalization 过分资本化 Gs`[\<;LI
O (446)overhead 制造费用 H{ yUKZH*
O (447)overhead absorption rate 制造费用分配率 P D,s,A
O (448)overhead cost 制造费用 LTs
X{z
O (449)overtrading 超过营业资金的经营 v/ $~ifY"
P (450)paid cheque 已付支票 yE+Wb[H[
P (451)paid-up share capital 认定股本 2H\}N^;f
P (452)parent company 母公司 QlxzWd3=q
P (453)pareto distribution 帕累托分布 ')G,+d^
P (454)participating preference shares 参与优先股 !Q/oj
Q
P (455)partnership 合伙 LsW7JIQd
P (456)payable ledger 应付款项账户 .5?e)o)
P (457)payback 回收期 vMD
%.tk
P (458)payments and receipts account 收入和支出报表 [2~^~K
P (459)payments withheld 保留款额 v*Dz4K#
P (460)payroll 工资单 `LroH>_
P (461)payroll analysis 工资分析 0Wd2Z-I
P (462)percentage profit on turnover 利润对营业额比率 z?Hi
u6c-
P (463)period cost 期间成本 5f#N$mh
P (464)perpetual inventory 永续盘存 Vv|%;5(
P (465)personal account 记名账户 E}qW'
P (466)PEPT 项目评审法 yzH(\ x
P (467)petty cash account 备用金账户 JCe%;U
P (468)petty cash voucher 备用金凭证 ab-z 7g
P (469)physical inventory 实地盘存 Qk5pRoL_
P (470)planning 计划 A-6><X's6
P (471)planning horizon 计划时限