N (428)number of days stock 存货周转天数 =EVB?k
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N (429)number of weeks stock 存货周转周数 +On2R&m
O (430)objective classification 客体分类 VJ#ys_W
O (431)obsolescence 陈旧 N=u(
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O (432)off balance sheet finance 资产负债表外筹资 jy~hLEt7
O (433)offer for sale 标价出售 cWnEp';.
O (434)operating budget 经营预算 r } Wdj
O (435)operating lease 经营租赁 8o:h/F
O (436)operating statement 营业报表
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O (437)operation time 操作时间 AM?ZhM
O (438)operational control 经营控制
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O (439)operational gearing 经营杠杆 {KSLB8gtL
O (440)operating plans 经营计划 *As"U99(
O (441)opportunity cost 机会成本
5q4wREh
O (442)order 定单 q>%.zc[x
O (443)ordinary shares 普通股 V?t*c [
O (444)out-of-date cheque 过期支票 5n>zJ
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O (445)over capitalization 过分资本化 EQoK\.;
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O (446)overhead 制造费用 0;a1 0b
O (447)overhead absorption rate 制造费用分配率 Gmu[UI}w8
O (448)overhead cost 制造费用 :{eYm|2-
O (449)overtrading 超过营业资金的经营 x%)oL:ue
P (450)paid cheque 已付支票 wy|b Hkr_
P (451)paid-up share capital 认定股本 I5j|\ /Ht
P (452)parent company 母公司 6GAEQ]
P (453)pareto distribution 帕累托分布 Jm=3%H
P (454)participating preference shares 参与优先股 _$A?
P (455)partnership 合伙 r+Sv(KS4i^
P (456)payable ledger 应付款项账户 Foj|1zJS_
P (457)payback 回收期 V,zFHXO
P (458)payments and receipts account 收入和支出报表 d?5oJ'JU
P (459)payments withheld 保留款额 "w 4^i!\
P (460)payroll 工资单 zBca$Vp
P (461)payroll analysis 工资分析 A~{vja0?
P (462)percentage profit on turnover 利润对营业额比率 Z[!kEW
P (463)period cost 期间成本 L5:1dF
P (464)perpetual inventory 永续盘存 \1?'JdN
P (465)personal account 记名账户 8fQfu'LyjY
P (466)PEPT 项目评审法 w}/+3z
P (467)petty cash account 备用金账户 t0<RtIh9e
P (468)petty cash voucher 备用金凭证 uCt?(E>
P (469)physical inventory 实地盘存 Le-t<6i-V#
P (470)planning 计划 :V6t5I'_
P (471)planning horizon 计划时限