N (428)number of days stock 存货周转天数 rA?<\*
N (429)number of weeks stock 存货周转周数 `w>D6K+
O (430)objective classification 客体分类 &0bq3JGW
O (431)obsolescence 陈旧 J;wBS w%1
O (432)off balance sheet finance 资产负债表外筹资 tw
zV-8\
O (433)offer for sale 标价出售 7 qn=W
O (434)operating budget 经营预算 z3L=K9)
O (435)operating lease 经营租赁 Pn9;&`t
O (436)operating statement 营业报表 8pr toCB
O (437)operation time 操作时间 I2RXw
O (438)operational control 经营控制 J|
wk})?
O (439)operational gearing 经营杠杆 _fY9u2Y
O (440)operating plans 经营计划 L'KKU4zj
O (441)opportunity cost 机会成本 mP6}$D
O (442)order 定单 sk8DW
O (443)ordinary shares 普通股 Y-1K'VhT
O (444)out-of-date cheque 过期支票 )h0>e9z>Y
O (445)over capitalization 过分资本化 4t%Lo2v!X%
O (446)overhead 制造费用 Rsq EAdZw[
O (447)overhead absorption rate 制造费用分配率 W"vkmk
O (448)overhead cost 制造费用 E.Th}+
O (449)overtrading 超过营业资金的经营 mM?,e7Xhs
P (450)paid cheque 已付支票 .L%pWRxA[
P (451)paid-up share capital 认定股本 /!t:MK;
P (452)parent company 母公司 v_U/0
0
P (453)pareto distribution 帕累托分布 -
uO(qUa#
P (454)participating preference shares 参与优先股 4B[pQlg
P (455)partnership 合伙 [) >Yp-n
P (456)payable ledger 应付款项账户 q&?hwX
Z7
P (457)payback 回收期 T@P~A)>yo
P (458)payments and receipts account 收入和支出报表 -Q<OSa='
P (459)payments withheld 保留款额 h~qvd--p0
P (460)payroll 工资单 kxEq_FX
P (461)payroll analysis 工资分析 keD?#yY
P (462)percentage profit on turnover 利润对营业额比率 V"K.s2U^
P (463)period cost 期间成本 OIw[sum2
P (464)perpetual inventory 永续盘存 @Z#h?:
P (465)personal account 记名账户 *Od?>z
P (466)PEPT 项目评审法 tQT<1Q02i
P (467)petty cash account 备用金账户 9$9aBW
P (468)petty cash voucher 备用金凭证 e2V;6N
P (469)physical inventory 实地盘存 $gYGnh_,Q
P (470)planning 计划 u\@Qze
P (471)planning horizon 计划时限