N (428)number of days stock 存货周转天数 s5VK
N (429)number of weeks stock 存货周转周数 6j%%CWU{~
O (430)objective classification 客体分类 Y+?QHtZL
O (431)obsolescence 陈旧 UUt"8]@[
O (432)off balance sheet finance 资产负债表外筹资 2.q Zs8&
O (433)offer for sale 标价出售 1b5Z^a<u
O (434)operating budget 经营预算 }je<^]a
O (435)operating lease 经营租赁 /UCBoQ$/]
O (436)operating statement 营业报表 B"^j>SF
O (437)operation time 操作时间 noZbsI4
O (438)operational control 经营控制 O=0p}{3l
O (439)operational gearing 经营杠杆 bfxE}>
O (440)operating plans 经营计划 Y 6a`{'
O (441)opportunity cost 机会成本 PUdv1__C
O (442)order 定单 r&u1-%%9[
O (443)ordinary shares 普通股
|Xso}Y{
O (444)out-of-date cheque 过期支票 m
eF7[>!U
O (445)over capitalization 过分资本化 W5|{A])N
O (446)overhead 制造费用 t~+M>Fjm?d
O (447)overhead absorption rate 制造费用分配率 =M\yh,s!
O (448)overhead cost 制造费用 fv;Q*; oC&
O (449)overtrading 超过营业资金的经营 V6g*"e/8
P (450)paid cheque 已付支票 QQJGqM3a2
P (451)paid-up share capital 认定股本 Aiq Kf=
P (452)parent company 母公司
?8>a;0
P (453)pareto distribution 帕累托分布 PR{ubMn
P (454)participating preference shares 参与优先股 #7uH>\r
P (455)partnership 合伙 6{2y$'m8
P (456)payable ledger 应付款项账户 ;z:Rj}l
P (457)payback 回收期 >.?yz
P (458)payments and receipts account 收入和支出报表 1iT_mtXK$
P (459)payments withheld 保留款额 &CG
94
P (460)payroll 工资单 @2Z|\ojJ
P (461)payroll analysis 工资分析 wT@Z|.)
P (462)percentage profit on turnover 利润对营业额比率 x;mw?B[
P (463)period cost 期间成本 {j wv+6]U
P (464)perpetual inventory 永续盘存 $(1t~u<17
P (465)personal account 记名账户 $Itmm/M
P (466)PEPT 项目评审法 Tuvs}
P (467)petty cash account 备用金账户 7K"3[.
P (468)petty cash voucher 备用金凭证 }e7Rpgu
P (469)physical inventory 实地盘存 0|GYt nd
P (470)planning 计划 EjPR+m
P (471)planning horizon 计划时限