N (428)number of days stock 存货周转天数 O%t? -h
N (429)number of weeks stock 存货周转周数 9O
g
O (430)objective classification 客体分类 3MQHoxX
O (431)obsolescence 陈旧 Csyh
'v
O (432)off balance sheet finance 资产负债表外筹资 2j
f!o
O (433)offer for sale 标价出售 m2SJ\1 J=
O (434)operating budget 经营预算 <?41-p-;
O (435)operating lease 经营租赁 6AIqoX*p
O (436)operating statement 营业报表 G}U <^]c
O (437)operation time 操作时间 (-<hx~
O (438)operational control 经营控制 >VhZv75
O (439)operational gearing 经营杠杆 :ok.[q
O (440)operating plans 经营计划 S{llpp{E
O (441)opportunity cost 机会成本 =8_b&4.:&
O (442)order 定单 8P]nO+
O (443)ordinary shares 普通股 &D<6Go/)_*
O (444)out-of-date cheque 过期支票 (-ELxshd
O (445)over capitalization 过分资本化 <gPM/4$G
O (446)overhead 制造费用 HOi~eX1d
O (447)overhead absorption rate 制造费用分配率 NG3?OAQTw
O (448)overhead cost 制造费用 kB+$Kt<]L
O (449)overtrading 超过营业资金的经营 (
yLu=
P (450)paid cheque 已付支票 -axKnfj
P (451)paid-up share capital 认定股本 E}Cz(5
P (452)parent company 母公司 olv&K(-ccI
P (453)pareto distribution 帕累托分布 xst-zfkH`
P (454)participating preference shares 参与优先股 dPO"8HQ
P (455)partnership 合伙 (o{Y;E@/y
P (456)payable ledger 应付款项账户 Pk&=\i<
P (457)payback 回收期 K0>;4E>B
P (458)payments and receipts account 收入和支出报表 r
zdQLan
P (459)payments withheld 保留款额 "=2\kZ
P (460)payroll 工资单 x~k3kj
P (461)payroll analysis 工资分析 !I|_vJ@<
P (462)percentage profit on turnover 利润对营业额比率 :E{)yT
P (463)period cost 期间成本 =pzTB-G
P (464)perpetual inventory 永续盘存
/$93#$
P (465)personal account 记名账户 UhR^Y{W5
P (466)PEPT 项目评审法 <j,I@%
P (467)petty cash account 备用金账户 #@nPB.
P (468)petty cash voucher 备用金凭证 F=&,=r'Q8
P (469)physical inventory 实地盘存 w#2apaz
P (470)planning 计划 C;ab-gh
P (471)planning horizon 计划时限