N (428)number of days stock 存货周转天数 X#v6v)c
N (429)number of weeks stock 存货周转周数 }6S~"<Ym
O (430)objective classification 客体分类 fkKk/M> 1
O (431)obsolescence 陈旧 t UOqF
O (432)off balance sheet finance 资产负债表外筹资 !*I0}I
~
O (433)offer for sale 标价出售 h"#[{ $(
O (434)operating budget 经营预算 wE*o1.
O (435)operating lease 经营租赁 w?eJVi@w{
O (436)operating statement 营业报表 E ^ub 8
O (437)operation time 操作时间 K/T4T\
O (438)operational control 经营控制 ]2zzY::Sd=
O (439)operational gearing 经营杠杆 oItEGJ|
O (440)operating plans 经营计划 \US'tF)/
O (441)opportunity cost 机会成本 0NB5YQ8_]
O (442)order 定单 d ,"L8
O (443)ordinary shares 普通股 fx74h{3u
O (444)out-of-date cheque 过期支票
-F->l5
O (445)over capitalization 过分资本化 $u"*n\k>
O (446)overhead 制造费用 QmiS/`AAv
O (447)overhead absorption rate 制造费用分配率 7Be\^%
O (448)overhead cost 制造费用 pnTuYT^%)
O (449)overtrading 超过营业资金的经营 Uo
]x6j<
P (450)paid cheque 已付支票 pw,
<0UhV
P (451)paid-up share capital 认定股本 +.3,(l
P (452)parent company 母公司 K?J?]VCw
P (453)pareto distribution 帕累托分布 ^X\{MW'>4
P (454)participating preference shares 参与优先股 'uBa
gd>*
P (455)partnership 合伙 ]DJ] L=T7
P (456)payable ledger 应付款项账户 w~a_FGYX
P (457)payback 回收期 &sA@!
P (458)payments and receipts account 收入和支出报表 Kk9eJ\
P (459)payments withheld 保留款额 [kp#
P (460)payroll 工资单 TBU.%3dEyI
P (461)payroll analysis 工资分析 cedH#;V!j
P (462)percentage profit on turnover 利润对营业额比率 +)<H,?/
P (463)period cost 期间成本 _mG>^QI.
P (464)perpetual inventory 永续盘存 ~IQ 2;A
P (465)personal account 记名账户 VT:m!<^
P (466)PEPT 项目评审法 kN8?.V%Utw
P (467)petty cash account 备用金账户 *Q`y'6S
P (468)petty cash voucher 备用金凭证 d> bS)
P (469)physical inventory 实地盘存 @\)a&p]a
P (470)planning 计划 i-W! `1LH'
P (471)planning horizon 计划时限
