N (428)number of days stock 存货周转天数 abI[J]T9G
N (429)number of weeks stock 存货周转周数 o F @{&
O (430)objective classification 客体分类 dJCu`34Y'|
O (431)obsolescence 陈旧 ,=K!Y TeVl
O (432)off balance sheet finance 资产负债表外筹资 rWa7"<`p
O (433)offer for sale 标价出售 a1om8! C
O (434)operating budget 经营预算 jixU9]
O (435)operating lease 经营租赁 \r<&7x#j
O (436)operating statement 营业报表 ,g^Bu {?
O (437)operation time 操作时间 S
_# UEf
O (438)operational control 经营控制 x)V .^-
O (439)operational gearing 经营杠杆 ^\_`0%`>
O (440)operating plans 经营计划 `[Lap=.' .
O (441)opportunity cost 机会成本 |nocz]yU$
O (442)order 定单 3,iL#_+t
O (443)ordinary shares 普通股 @dcW0WQ\
O (444)out-of-date cheque 过期支票 7b
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O (445)over capitalization 过分资本化 2]Y (<PC
O (446)overhead 制造费用 xG<S2R2VQh
O (447)overhead absorption rate 制造费用分配率 tT'd]
O (448)overhead cost 制造费用 >,1'[) _
O (449)overtrading 超过营业资金的经营
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P (450)paid cheque 已付支票 |a'Q ^aT
P (451)paid-up share capital 认定股本 u}#rS%SF*
P (452)parent company 母公司 YM#XV*P0 q
P (453)pareto distribution 帕累托分布 )vPce
P (454)participating preference shares 参与优先股
i 0L7`TB
P (455)partnership 合伙 8f29Hj+
P (456)payable ledger 应付款项账户 vy -{ BH
P (457)payback 回收期 wX|]8f2Z
P (458)payments and receipts account 收入和支出报表 $\a;?>WA"
P (459)payments withheld 保留款额 d
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P (460)payroll 工资单 t,MK#Ko
P (461)payroll analysis 工资分析 S w(%j1uL
P (462)percentage profit on turnover 利润对营业额比率 ydlH6 >
P (463)period cost 期间成本 FeCQGT
P (464)perpetual inventory 永续盘存 %zX'u.}8#
P (465)personal account 记名账户 PQf FpmG
P (466)PEPT 项目评审法 8t6h^
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P (467)petty cash account 备用金账户 SxQ|1: i%
P (468)petty cash voucher 备用金凭证 R %}k52`
P (469)physical inventory 实地盘存 oNiS"\t
P (470)planning 计划 Y&gf e8%5N
P (471)planning horizon 计划时限
