N (428)number of days stock 存货周转天数 )9*WmF c+#
N (429)number of weeks stock 存货周转周数 09Fr1PL
O (430)objective classification 客体分类 .hvIq
.vr
O (431)obsolescence 陈旧 :KQ<rL
d
O (432)off balance sheet finance 资产负债表外筹资 0@
-LV:jU
O (433)offer for sale 标价出售 o,29C7Ii
O (434)operating budget 经营预算 )3 ;S;b
O (435)operating lease 经营租赁 X/Ae-1!
O (436)operating statement 营业报表 OlP#|x*
O (437)operation time 操作时间 6wGf47
O (438)operational control 经营控制 *ce h
]v
O (439)operational gearing 经营杠杆 fE(rDQI
O (440)operating plans 经营计划 xd*kNY
O (441)opportunity cost 机会成本 {h2D}F
O (442)order 定单 _^KD&t%!+y
O (443)ordinary shares 普通股 3h4>edM
O (444)out-of-date cheque 过期支票 P63f0F-G
O (445)over capitalization 过分资本化 |2mEowAd
O (446)overhead 制造费用 Agl[Z>Q
O (447)overhead absorption rate 制造费用分配率 4u<oe_n
O (448)overhead cost 制造费用 >Zr`9$i
O (449)overtrading 超过营业资金的经营 Uu
G;z5
P (450)paid cheque 已付支票 Ij"`pdp
P (451)paid-up share capital 认定股本 _ZJP]5
P (452)parent company 母公司 /V,:gLpQ
P (453)pareto distribution 帕累托分布 /vBp Rm
P (454)participating preference shares 参与优先股 RJ0w3T]7
P (455)partnership 合伙 "Li"NxObCA
P (456)payable ledger 应付款项账户 HH>]"mv
P (457)payback 回收期 rwU[dqBRhc
P (458)payments and receipts account 收入和支出报表 . uhP(
P (459)payments withheld 保留款额 <@oK^ja
P (460)payroll 工资单 o0AREZ+I
P (461)payroll analysis 工资分析 *r%=p/oQ}B
P (462)percentage profit on turnover 利润对营业额比率 !dZC-U~
P (463)period cost 期间成本 R#oXQaBJ
P (464)perpetual inventory 永续盘存 4B) prQ3
P (465)personal account 记名账户 LdA&F&
pI
P (466)PEPT 项目评审法 )jnxR${M
P (467)petty cash account 备用金账户 5)0R:
P (468)petty cash voucher 备用金凭证 q
K]Wk+
P (469)physical inventory 实地盘存 ^!=+$@<
P (470)planning 计划 pZXva9bE
P (471)planning horizon 计划时限