N (428)number of days stock 存货周转天数 k6\^p;!Y
N (429)number of weeks stock 存货周转周数 'b"TH^\
O (430)objective classification 客体分类 Z%gx%$
O (431)obsolescence 陈旧 H'J|U|
O (432)off balance sheet finance 资产负债表外筹资 R
UTnc
O (433)offer for sale 标价出售 EqM;LgE=
O (434)operating budget 经营预算 z"F*\xa
O (435)operating lease 经营租赁 Ov9Q?8KzM
O (436)operating statement 营业报表 ,R wfp=*E
O (437)operation time 操作时间 *9gD*AnM,
O (438)operational control 经营控制 YTyX`Y#
O (439)operational gearing 经营杠杆 mxqG-*ch-
O (440)operating plans 经营计划 19d6]pJ5
O (441)opportunity cost 机会成本 $(HjI
\%l^
O (442)order 定单 K3p@$3hQ
O (443)ordinary shares 普通股 M2T| "Q"=
O (444)out-of-date cheque 过期支票 nwM)K
O (445)over capitalization 过分资本化 XrN- 2HTV
O (446)overhead 制造费用 PCfo
O (447)overhead absorption rate 制造费用分配率 qSiWnN8D
t
O (448)overhead cost 制造费用 Rs$5PdH
O (449)overtrading 超过营业资金的经营 AZZRa69=
P (450)paid cheque 已付支票 3x5!a5$Y
P (451)paid-up share capital 认定股本 E8/rZ~0O~
P (452)parent company 母公司 ,{<p
P (453)pareto distribution 帕累托分布 kR6A3?[
P (454)participating preference shares 参与优先股 d(L{!mm
P (455)partnership 合伙 Q_}/ Pn$1
P (456)payable ledger 应付款项账户 8sw,k
P (457)payback 回收期 YB
Sl-G'
P (458)payments and receipts account 收入和支出报表 W^xZ+]
P (459)payments withheld 保留款额 ?q%b*Ek
P (460)payroll 工资单 Fh`-(,e?5
P (461)payroll analysis 工资分析 \f"?Tv-C
'
P (462)percentage profit on turnover 利润对营业额比率 Vm!i
P (463)period cost 期间成本 _+zVpZ
P (464)perpetual inventory 永续盘存 &`@M8-m#F
P (465)personal account 记名账户 pT=2e&
P (466)PEPT 项目评审法 1VfSSO
P (467)petty cash account 备用金账户 'TX M{RGw
P (468)petty cash voucher 备用金凭证 }aZrou3E
P (469)physical inventory 实地盘存 ?~)Ak`=
P (470)planning 计划 *ro.mQ_
P (471)planning horizon 计划时限