N (428)number of days stock 存货周转天数 gH//@`6
N (429)number of weeks stock 存货周转周数 ^MpMqm1?8;
O (430)objective classification 客体分类 z$Jm1l
O (431)obsolescence 陈旧 $yx\2
O (432)off balance sheet finance 资产负债表外筹资 C5~~$7k0
O (433)offer for sale 标价出售 WFF?VBT'^
O (434)operating budget 经营预算 mi=mwN%UB
O (435)operating lease 经营租赁 _wKwiJs
O (436)operating statement 营业报表 sT?{
O (437)operation time 操作时间 ||:>&
O (438)operational control 经营控制 >eTbg"\
O (439)operational gearing 经营杠杆 6*Z7JiQ0
O (440)operating plans 经营计划 /"X_{3dq?
O (441)opportunity cost 机会成本 NsB]f{7>8+
O (442)order 定单 q;68tEupR
O (443)ordinary shares 普通股 cC-8.2
O (444)out-of-date cheque 过期支票 QXb2jWz
O (445)over capitalization 过分资本化 Y
D<3#Dr]
O (446)overhead 制造费用 <&\ng^Z$
O (447)overhead absorption rate 制造费用分配率 TsFhrtnx&X
O (448)overhead cost 制造费用 lsax.uG5x
O (449)overtrading 超过营业资金的经营 ^5X?WA,Z99
P (450)paid cheque 已付支票
y-hTTd"{
P (451)paid-up share capital 认定股本 g}W`LIasv
P (452)parent company 母公司 h7#\]2U$[5
P (453)pareto distribution 帕累托分布 i)x0]XF
P (454)participating preference shares 参与优先股 z"4 q%DC
P (455)partnership 合伙 *'?ZG/ (
P (456)payable ledger 应付款项账户 {4S UGo>
P (457)payback 回收期 }2]|*?1,
P (458)payments and receipts account 收入和支出报表 ,-6Oma
-
P (459)payments withheld 保留款额 T1C_L?
L
P (460)payroll 工资单 s&$?m[w
P (461)payroll analysis 工资分析 `
PARZ|
P (462)percentage profit on turnover 利润对营业额比率 p)
SW(pS
P (463)period cost 期间成本 H@(O{ 9Yl;
P (464)perpetual inventory 永续盘存 4v_Ac;
2m&
P (465)personal account 记名账户 "AagTFs(i
P (466)PEPT 项目评审法 5|rBb[
P (467)petty cash account 备用金账户 cM%?Ot,mK"
P (468)petty cash voucher 备用金凭证 @\?HlGWEf
P (469)physical inventory 实地盘存 { {\oC$
P (470)planning 计划 y_9\07va<
P (471)planning horizon 计划时限