N (428)number of days stock 存货周转天数 ZZ!">AN`^
N (429)number of weeks stock 存货周转周数 8*@{}O##
O (430)objective classification 客体分类 fggs
;Le
O (431)obsolescence 陈旧 gFKJbjT|
O (432)off balance sheet finance 资产负债表外筹资 IhBc/.&RL
O (433)offer for sale 标价出售 E_aBDiyDf
O (434)operating budget 经营预算 |oke)w=gn
O (435)operating lease 经营租赁 x(vQ%JC
O (436)operating statement 营业报表 * 70ZAo4
O (437)operation time 操作时间 ?h&?`WO(
O (438)operational control 经营控制 &H]/'i-
O (439)operational gearing 经营杠杆 5.oIyC^Ik
O (440)operating plans 经营计划 : S3+UT
O (441)opportunity cost 机会成本 BjsT 9?6W/
O (442)order 定单 ~^V&n`*7D
O (443)ordinary shares 普通股 4|E^
#C
O (444)out-of-date cheque 过期支票 -PAEJn5$O
O (445)over capitalization 过分资本化 C[G+SA1&W
O (446)overhead 制造费用 8"9&x}
tl-
O (447)overhead absorption rate 制造费用分配率 cl2_"O
O (448)overhead cost 制造费用 4minzrKM\
O (449)overtrading 超过营业资金的经营 Xs2 jR14`
P (450)paid cheque 已付支票 *
l1*zaE
P (451)paid-up share capital 认定股本 - ~|Gwr"
P (452)parent company 母公司 +IWH7 qRtp
P (453)pareto distribution 帕累托分布 DkEv1]6JI_
P (454)participating preference shares 参与优先股 U:C:ugm
P (455)partnership 合伙 y'`/^>.
P (456)payable ledger 应付款项账户 Q`<{cFsU
P (457)payback 回收期 UGI<V!
P (458)payments and receipts account 收入和支出报表 {]<c6*gQ
P (459)payments withheld 保留款额 NBY|U{.g
P (460)payroll 工资单 ur\6~'l4
P (461)payroll analysis 工资分析 R-S<7Q3E0=
P (462)percentage profit on turnover 利润对营业额比率 ^0}ma*gi~
P (463)period cost 期间成本 +h4W<YnW
P (464)perpetual inventory 永续盘存 mGj)Zrx>
P (465)personal account 记名账户 AtG~!)hG
P (466)PEPT 项目评审法 @m9pb+=v
P (467)petty cash account 备用金账户 WC`h+SC`.
P (468)petty cash voucher 备用金凭证 KU/r"lMNlU
P (469)physical inventory 实地盘存 w,
LmAWZ4Y
P (470)planning 计划 {uaDpRt
P (471)planning horizon 计划时限