N (428)number of days stock 存货周转天数 K=tx5{V
N (429)number of weeks stock 存货周转周数 }0BL0N`_
O (430)objective classification 客体分类 .>kccLr:z
O (431)obsolescence 陈旧 8B *E+f0
O (432)off balance sheet finance 资产负债表外筹资 VR4E
2^
O (433)offer for sale 标价出售 TZh\#dp4l
O (434)operating budget 经营预算 TwM1M[
"3
O (435)operating lease 经营租赁 /[Bl
O (436)operating statement 营业报表 56Sh
O (437)operation time 操作时间 n5egKAgA
O (438)operational control 经营控制 'f-
O (439)operational gearing 经营杠杆 M)"]$TM
O (440)operating plans 经营计划 Ii~; d3.
O (441)opportunity cost 机会成本 H_?;h-Y]
O (442)order 定单 FgOU
e
O (443)ordinary shares 普通股 5ys#L&q'Z
O (444)out-of-date cheque 过期支票 ^e?$ ]JiA!
O (445)over capitalization 过分资本化 _x\-!&[p
O (446)overhead 制造费用 #"Eks79s
O (447)overhead absorption rate 制造费用分配率 pXPqDA
O (448)overhead cost 制造费用 "JzfL(yt
O (449)overtrading 超过营业资金的经营 7szls71/=
P (450)paid cheque 已付支票 0 W~.WkD
P (451)paid-up share capital 认定股本 @A
[)hk&(R
P (452)parent company 母公司 oMh~5
W
P (453)pareto distribution 帕累托分布 R=\v3m
P (454)participating preference shares 参与优先股 ^273l(CZ1
P (455)partnership 合伙 ZR/R'prW
P (456)payable ledger 应付款项账户 .-.q3ib
P (457)payback 回收期 CgVh\4,a
P (458)payments and receipts account 收入和支出报表 A$7Eo`Of
P (459)payments withheld 保留款额
Z $
!C=
P (460)payroll 工资单 @Pxw hlxa
P (461)payroll analysis 工资分析 gI)w^7Gi
P (462)percentage profit on turnover 利润对营业额比率 EkRdpiLB
P (463)period cost 期间成本 EvwbhvA(
P (464)perpetual inventory 永续盘存 '1CD-
Bu
P (465)personal account 记名账户 GhqgRzX
P (466)PEPT 项目评审法 lir&e
9I+
P (467)petty cash account 备用金账户 'rS'B
.D
P (468)petty cash voucher 备用金凭证 RRx`}E9,
P (469)physical inventory 实地盘存 `]K,'i{R
P (470)planning 计划 `aO.=:O_
P (471)planning horizon 计划时限