N (428)number of days stock 存货周转天数 l<<0:~+q
N (429)number of weeks stock 存货周转周数 E0$UoP
O (430)objective classification 客体分类
"
E72j.
O (431)obsolescence 陈旧 :k6|-A2
O (432)off balance sheet finance 资产负债表外筹资 fc._*y#AS
O (433)offer for sale 标价出售 /p~"?9b[ i
O (434)operating budget 经营预算 $"0t 1
O (435)operating lease 经营租赁 U2 <*BRJ
O (436)operating statement 营业报表 gZuk(
O (437)operation time 操作时间 oF,
XSd
O (438)operational control 经营控制 EXH{3E54)`
O (439)operational gearing 经营杠杆 &{9'ylv-B)
O (440)operating plans 经营计划 v Q[{<|K
O (441)opportunity cost 机会成本 lAJ)
O (442)order 定单 gP/[=:
O (443)ordinary shares 普通股 sqi~j(&\1
O (444)out-of-date cheque 过期支票 5u T
9ssC
O (445)over capitalization 过分资本化 ~QFD ^SoK
O (446)overhead 制造费用 L
!V`Sb
O (447)overhead absorption rate 制造费用分配率 #x1AZwC
O (448)overhead cost 制造费用 @^a6^*X>
O (449)overtrading 超过营业资金的经营 (9*s:)zD-
P (450)paid cheque 已付支票 jFM8dl
n
P (451)paid-up share capital 认定股本 nQdNXv<(
P (452)parent company 母公司 4A^hP![c#]
P (453)pareto distribution 帕累托分布 z}.!q{Q
P (454)participating preference shares 参与优先股 zwR@^ 5^6
P (455)partnership 合伙 NLyvi,svS
P (456)payable ledger 应付款项账户 <*0MD6$5
P (457)payback 回收期 2FD[D`n]f
P (458)payments and receipts account 收入和支出报表 DBAJkBs
P (459)payments withheld 保留款额 IJ!]1fXy+
P (460)payroll 工资单 d8<Lk9H9R
P (461)payroll analysis 工资分析 bR?-B>EB
P (462)percentage profit on turnover 利润对营业额比率 (M4~N)7<P5
P (463)period cost 期间成本 LTp5T|O
P (464)perpetual inventory 永续盘存 1)/B V{n
P (465)personal account 记名账户 K~<p
D:s
P (466)PEPT 项目评审法 Qc;`nck
P (467)petty cash account 备用金账户 kF3 EJ
P (468)petty cash voucher 备用金凭证 |2CW!is
P (469)physical inventory 实地盘存 Y:&1;`FBZ
P (470)planning 计划 J9)wt
?%j
P (471)planning horizon 计划时限