N (428)number of days stock 存货周转天数 %V1T!<
N (429)number of weeks stock 存货周转周数 c2mt<DtWW
O (430)objective classification 客体分类 H'\ EA(v+
O (431)obsolescence 陈旧 g?AqC
O (432)off balance sheet finance 资产负债表外筹资 j"sO<Q{6%
O (433)offer for sale 标价出售 u&_U
CJCf
O (434)operating budget 经营预算 r4ttEJ-jG
O (435)operating lease 经营租赁 Ahbu >LPk
O (436)operating statement 营业报表 5"~^;O
O (437)operation time 操作时间 _%TeTNY#
O (438)operational control 经营控制 ~d `4W<1a
O (439)operational gearing 经营杠杆 "3 oU
(RA
O (440)operating plans 经营计划 gG;W:vR}l
O (441)opportunity cost 机会成本 8 (h
O (442)order 定单 3 DHA^9<q
O (443)ordinary shares 普通股 FYS83uq0
O (444)out-of-date cheque 过期支票 Dj.+5f'
O (445)over capitalization 过分资本化 "EhO )lR
O (446)overhead 制造费用 ~[y+B0I3
O (447)overhead absorption rate 制造费用分配率 +*{5ORq=
O (448)overhead cost 制造费用 .)
;:K
O (449)overtrading 超过营业资金的经营 A y[L{!)2{
P (450)paid cheque 已付支票 fToI,FA
P (451)paid-up share capital 认定股本 \\Tp40m+
P (452)parent company 母公司 }Y ];ccT
P (453)pareto distribution 帕累托分布 B]F7t4Y!
P (454)participating preference shares 参与优先股 g
2<S4
P (455)partnership 合伙 l{o{=]x1
P (456)payable ledger 应付款项账户 {1DYXKe
P (457)payback 回收期 hBE
>e a
P (458)payments and receipts account 收入和支出报表 iPO
S
P (459)payments withheld 保留款额 -f gKSJ7
P (460)payroll 工资单 F/>Pvq]
P (461)payroll analysis 工资分析 PSR`8z n
P (462)percentage profit on turnover 利润对营业额比率 c!^}!32j)
P (463)period cost 期间成本 2I7`
P (464)perpetual inventory 永续盘存
:=eUNH
P (465)personal account 记名账户 J\D3fh97-
P (466)PEPT 项目评审法 dKTAc":-}
P (467)petty cash account 备用金账户 9,eR=M]+:
P (468)petty cash voucher 备用金凭证 !QS<;)N@
P (469)physical inventory 实地盘存 "q/M8
P (470)planning 计划 1W<_5 j_
P (471)planning horizon 计划时限