N (428)number of days stock 存货周转天数 AqVTHyCu
N (429)number of weeks stock 存货周转周数 *iF>}yh e
O (430)objective classification 客体分类 `>RJ*_aKEI
O (431)obsolescence 陈旧 .<v0y"amJ
O (432)off balance sheet finance 资产负债表外筹资 b:7;zOtF
O (433)offer for sale 标价出售 JJ56d)37.
O (434)operating budget 经营预算 84P^7[YX>
O (435)operating lease 经营租赁 )rD] y2^<
O (436)operating statement 营业报表 CogLo&.
O (437)operation time 操作时间 ,_`\c7@
O (438)operational control 经营控制 I/9ZUxQCyG
O (439)operational gearing 经营杠杆 1?HUXN#,
O (440)operating plans 经营计划 (c(c MC'
O (441)opportunity cost 机会成本 +-,Q>`
O (442)order 定单 'j$iS W&
O (443)ordinary shares 普通股 MxxY MR
O (444)out-of-date cheque 过期支票 !-r@_tn|
O (445)over capitalization 过分资本化 >H@
dgb
O (446)overhead 制造费用 V_U$JKJ1=
O (447)overhead absorption rate 制造费用分配率 oUZwZ_yKW
O (448)overhead cost 制造费用 =HP_IG_
O (449)overtrading 超过营业资金的经营 }jTE gog
P (450)paid cheque 已付支票 WX
79V
P (451)paid-up share capital 认定股本 fl~k')
s
P (452)parent company 母公司 @{.rDz
P (453)pareto distribution 帕累托分布 6KhHS@Z
P (454)participating preference shares 参与优先股 [7]p\'j
P (455)partnership 合伙 Kv+E"2d
P (456)payable ledger 应付款项账户 {Cs
~5jYz
P (457)payback 回收期 7&NRE"?G
P (458)payments and receipts account 收入和支出报表 z>k6 T4(
P (459)payments withheld 保留款额 pw:<a2.
P (460)payroll 工资单 IGql^,b
P (461)payroll analysis 工资分析 XPzwT2_E
P (462)percentage profit on turnover 利润对营业额比率 .D^k0V
P (463)period cost 期间成本 [?W3XUJ,Y
P (464)perpetual inventory 永续盘存 m&,d8Gss^
P (465)personal account 记名账户 +n9&q#ah
P (466)PEPT 项目评审法 $${ebt
P (467)petty cash account 备用金账户 UuT>qWxQ8
P (468)petty cash voucher 备用金凭证 ?TE#4}p|
P (469)physical inventory 实地盘存 7*^\mycv
P (470)planning 计划 -O~WHi5}
P (471)planning horizon 计划时限