N (428)number of days stock 存货周转天数
6 U_P
N (429)number of weeks stock 存货周转周数 ch]{ =61
O (430)objective classification 客体分类 O#?@' 1
O (431)obsolescence 陈旧 !Z<=PdI1Ys
O (432)off balance sheet finance 资产负债表外筹资 uS7kkzt-x
O (433)offer for sale 标价出售 yoG*c%3V?
O (434)operating budget 经营预算 BV=~ !tsl
O (435)operating lease 经营租赁 'b:e8m
O (436)operating statement 营业报表 HMmB90P`
O (437)operation time 操作时间 a6!|#rt
O (438)operational control 经营控制 aM YtW j
O (439)operational gearing 经营杠杆 DIF-%X5
O (440)operating plans 经营计划 do:IkjU~
O (441)opportunity cost 机会成本 y-N]{!
O (442)order 定单 h]pz12Yf
O (443)ordinary shares 普通股 -_ <z_IL\%
O (444)out-of-date cheque 过期支票 OTzuOP 8
O (445)over capitalization 过分资本化 3@\J#mR
O (446)overhead 制造费用 Eo>EK>
O (447)overhead absorption rate 制造费用分配率 >)+N$EN
O (448)overhead cost 制造费用 K Z@'NnQ
O (449)overtrading 超过营业资金的经营 f"SK3hI$ p
P (450)paid cheque 已付支票 uF+0nv+
P (451)paid-up share capital 认定股本 o>\o=%D.a
P (452)parent company 母公司 '8=/v*j>?
P (453)pareto distribution 帕累托分布 9J$-E4G.M
P (454)participating preference shares 参与优先股 Go(Td++HS
P (455)partnership 合伙 nM|F
MK^
P (456)payable ledger 应付款项账户 e% C_>
P (457)payback 回收期 v?0F
P (458)payments and receipts account 收入和支出报表 Q) =LbR{#
P (459)payments withheld 保留款额 u(i=-PN_<
P (460)payroll 工资单 _$i)bJ
P (461)payroll analysis 工资分析 qKTzigjj
P (462)percentage profit on turnover 利润对营业额比率 8kT`5
`}lB
P (463)period cost 期间成本 b_^y
Ke^W
P (464)perpetual inventory 永续盘存 (d T Q,0
P (465)personal account 记名账户 Q)im2o@z
P (466)PEPT 项目评审法 **JBZ \'
P (467)petty cash account 备用金账户 L g{M<Q)
4
P (468)petty cash voucher 备用金凭证 )6(|A$~C+
P (469)physical inventory 实地盘存 % `* On~
P (470)planning 计划 y/+ IPR
P (471)planning horizon 计划时限
