N (428)number of days stock 存货周转天数 :B3[:MpL}
N (429)number of weeks stock 存货周转周数 1b=lpw1}
O (430)objective classification 客体分类 3 LDS
Z1f
O (431)obsolescence 陈旧 XO#/Fv!
O (432)off balance sheet finance 资产负债表外筹资 C~fjWz' V
O (433)offer for sale 标价出售 T134ZXqqz
O (434)operating budget 经营预算 8fA_p}wp
O (435)operating lease 经营租赁 8n1'x;
O (436)operating statement 营业报表 |*Z$E$k:
O (437)operation time 操作时间 rpeJkG@+
O (438)operational control 经营控制 ^,m< 9
O (439)operational gearing 经营杠杆 DPi_O{W>
O (440)operating plans 经营计划 X%yO5c\l2
O (441)opportunity cost 机会成本 BA\/YW @
O (442)order 定单 C{TA.\
O (443)ordinary shares 普通股 m/
#a0~dB
O (444)out-of-date cheque 过期支票 +"9hWb5
O (445)over capitalization 过分资本化 (c0A.L)
O (446)overhead 制造费用 W3`>8v1?o
O (447)overhead absorption rate 制造费用分配率 21k5I #U
O (448)overhead cost 制造费用 ga?*DI8w
O (449)overtrading 超过营业资金的经营 *JggU
P (450)paid cheque 已付支票 wFG3KzEq ~
P (451)paid-up share capital 认定股本 zD?oXs
P (452)parent company 母公司 {vAE:W.s
P (453)pareto distribution 帕累托分布 Gt9&)/#
P (454)participating preference shares 参与优先股 9x,RvWTb
P (455)partnership 合伙 ^C2\`jLMY
P (456)payable ledger 应付款项账户 *#TUGfwy
P (457)payback 回收期 C9p"?v
X
P (458)payments and receipts account 收入和支出报表 (sVi\R
P (459)payments withheld 保留款额 SG6sw]x
P (460)payroll 工资单 ^vG8#A}]
P (461)payroll analysis 工资分析 9UvXC)R1
P (462)percentage profit on turnover 利润对营业额比率 aF03a-qw<
P (463)period cost 期间成本 j xYc2
P (464)perpetual inventory 永续盘存 =8U&[F
P (465)personal account 记名账户 apE
P (466)PEPT 项目评审法 V5}B:SUB
P (467)petty cash account 备用金账户 `/Y{ l
P (468)petty cash voucher 备用金凭证 9"g6C<
P (469)physical inventory 实地盘存 Jx'i2&hGN
P (470)planning 计划 2NB L}x
P (471)planning horizon 计划时限