N (428)number of days stock 存货周转天数 ?9hw]Q6r}
N (429)number of weeks stock 存货周转周数 #-?pY"N,
O (430)objective classification 客体分类 =LEKFXqM
O (431)obsolescence 陈旧 m&(yx|a4+
O (432)off balance sheet finance 资产负债表外筹资 5|&8MGW-$
O (433)offer for sale 标价出售 x;ym_UZ6e
O (434)operating budget 经营预算 %y;E1pva
O (435)operating lease 经营租赁 HQlhT
O (436)operating statement 营业报表 a=}JW]
O (437)operation time 操作时间 teh$W<C
O (438)operational control 经营控制 m2{3j[
O (439)operational gearing 经营杠杆 hyq
sMkW|
O (440)operating plans 经营计划 -S5M>W.Qb{
O (441)opportunity cost 机会成本 eq+t%
O (442)order 定单 4X,fb`
O (443)ordinary shares 普通股 ENW>bS8e`
O (444)out-of-date cheque 过期支票 J`}5bnFP
O (445)over capitalization 过分资本化
d1$3~Xl]
O (446)overhead 制造费用 7DaMuh~<
O (447)overhead absorption rate 制造费用分配率 e]R`B}vO
O (448)overhead cost 制造费用 !pY=\vK;
O (449)overtrading 超过营业资金的经营 ma@3BiM
P (450)paid cheque 已付支票 2
]W"sT[
P (451)paid-up share capital 认定股本 <\uz",e}
P (452)parent company 母公司 gn"Y?IZ?
P (453)pareto distribution 帕累托分布 R
SEo'2
P (454)participating preference shares 参与优先股 >Hb>wlYR
P (455)partnership 合伙 ~^jdiy5
P (456)payable ledger 应付款项账户 ]4f;%pE
P (457)payback 回收期 8;2UP`8s ?
P (458)payments and receipts account 收入和支出报表 0ant0<
P (459)payments withheld 保留款额
wO:!B\e
P (460)payroll 工资单 z<2!|
P (461)payroll analysis 工资分析 Z@ AHe
`A
P (462)percentage profit on turnover 利润对营业额比率 "J:~Aa%_
P (463)period cost 期间成本 5y]1v
P (464)perpetual inventory 永续盘存 M =Pn8<h~
P (465)personal account 记名账户 <X9 T}g
P (466)PEPT 项目评审法 Z^? 1MJ:`
P (467)petty cash account 备用金账户 q0|u vt"
P (468)petty cash voucher 备用金凭证 ,'[&" Eg
P (469)physical inventory 实地盘存 ?Ne@OMc
P (470)planning 计划 :C6
P (471)planning horizon 计划时限