N (428)number of days stock 存货周转天数 $"P9I-\m
N (429)number of weeks stock 存货周转周数 vmI2o'zi
O (430)objective classification 客体分类 <E2+P,Lgw
O (431)obsolescence 陈旧 aq~g54
O (432)off balance sheet finance 资产负债表外筹资 ;D Mv?-H
O (433)offer for sale 标价出售 | aH;@V
O (434)operating budget 经营预算 RX-qL,dc
O (435)operating lease 经营租赁 r 5!ie!5gE
O (436)operating statement 营业报表 2ckAJcpEb/
O (437)operation time 操作时间 JCjQR`)
O (438)operational control 经营控制 //c<p
O (439)operational gearing 经营杠杆 13oR-Stj|
O (440)operating plans 经营计划 VE4Z;Dr
"
O (441)opportunity cost 机会成本 2o0.ttBAqZ
O (442)order 定单 f/spJ<B).4
O (443)ordinary shares 普通股 +Eil:Jz
O (444)out-of-date cheque 过期支票 g~ tG
O (445)over capitalization 过分资本化 GA19=gow
O (446)overhead 制造费用 Yjv[rH5v
O (447)overhead absorption rate 制造费用分配率 }-3|
v<d
O (448)overhead cost 制造费用 w7b?ve3-
O (449)overtrading 超过营业资金的经营 t`b>iX%(1t
P (450)paid cheque 已付支票 xkv2#"*v
P (451)paid-up share capital 认定股本 8 *@knkJ
P (452)parent company 母公司 O'5d6m
P (453)pareto distribution 帕累托分布 "Aw|
7XII
P (454)participating preference shares 参与优先股 hg}Rh
P (455)partnership 合伙 ;p~ &G"-C`
P (456)payable ledger 应付款项账户 3kxI'0&T
P (457)payback 回收期 Dq/ _#&S
P (458)payments and receipts account 收入和支出报表 l
O482l_t
P (459)payments withheld 保留款额 yZf+*j/a7
P (460)payroll 工资单 xrbDqA.b
P (461)payroll analysis 工资分析 qXPT1%+)y
P (462)percentage profit on turnover 利润对营业额比率 {^TV Zdw
P (463)period cost 期间成本 EjsAV F
[@
P (464)perpetual inventory 永续盘存 iz'#K?PF_
P (465)personal account 记名账户 z/bJDSQ
P (466)PEPT 项目评审法 :3qA7D }
P (467)petty cash account 备用金账户 =Qt08,.bW
P (468)petty cash voucher 备用金凭证 28l",j)S
P (469)physical inventory 实地盘存 '}a[9v76
P (470)planning 计划 po~l8p>
P (471)planning horizon 计划时限