N (428)number of days stock 存货周转天数 +] FdgmK:
N (429)number of weeks stock 存货周转周数 w|N LK
O (430)objective classification 客体分类 EayZ*e]
O (431)obsolescence 陈旧 }4$UlTA'
O (432)off balance sheet finance 资产负债表外筹资 1Ztoj}!I
O (433)offer for sale 标价出售 tFG&~tNc
O (434)operating budget 经营预算 >2%!=q3)
O (435)operating lease 经营租赁 f-
_~rQ
O (436)operating statement 营业报表 d}Q;CF3m:
O (437)operation time 操作时间 ;0 ,-ywK
O (438)operational control 经营控制 7%C6gU!r
O (439)operational gearing 经营杠杆 SI-s:%O
O (440)operating plans 经营计划 O}2;>eH
O (441)opportunity cost 机会成本 /op8]y
O (442)order 定单 W<\KRF$S;
O (443)ordinary shares 普通股 V4_ZBeWA
O (444)out-of-date cheque 过期支票 oB+drDp8U
O (445)over capitalization 过分资本化 PKmr5FB
O (446)overhead 制造费用
2|m461
O (447)overhead absorption rate 制造费用分配率 xse8fGs
O (448)overhead cost 制造费用 QO~!S_FRH
O (449)overtrading 超过营业资金的经营 4v Ug:'DM
P (450)paid cheque 已付支票 {ymD.vf=9+
P (451)paid-up share capital 认定股本 ]5wc8Kh"
P (452)parent company 母公司 $)6y:t"
P (453)pareto distribution 帕累托分布 L~>pSP^a
P (454)participating preference shares 参与优先股 {ZB7,\
P (455)partnership 合伙 :W^
k3/t
P (456)payable ledger 应付款项账户 qEE
V&
P (457)payback 回收期 %R."
P (458)payments and receipts account 收入和支出报表 |%Pd*yZA
P (459)payments withheld 保留款额 ).5$c0`U&
P (460)payroll 工资单 Re-4y5f
P (461)payroll analysis 工资分析 Tw8$6KUW
P (462)percentage profit on turnover 利润对营业额比率 `StlG=TB8
P (463)period cost 期间成本 F8KSB"!NR
P (464)perpetual inventory 永续盘存 5*C#~gd&F
P (465)personal account 记名账户 8a)lrIg
P (466)PEPT 项目评审法 bs/Vn'CE
P (467)petty cash account 备用金账户 "|`euxYV
P (468)petty cash voucher 备用金凭证 :A"GOc,
P (469)physical inventory 实地盘存 'Y`or14E
P (470)planning 计划 jhg0H2C8
P (471)planning horizon 计划时限