N (428)number of days stock 存货周转天数 /NCEZ@2BN,
N (429)number of weeks stock 存货周转周数 1J<Wth{
O (430)objective classification 客体分类 >|%m#JG
O (431)obsolescence 陈旧 kRs(A~ngc
O (432)off balance sheet finance 资产负债表外筹资 `f`\j
-Lu
O (433)offer for sale 标价出售 _sIhQ8$:
O (434)operating budget 经营预算 ri&B%AAc
O (435)operating lease 经营租赁 1UX"iOx(
O (436)operating statement 营业报表 Z.+-MN WV
O (437)operation time 操作时间 ^OKCvdS
O (438)operational control 经营控制 Ql sMMIax
O (439)operational gearing 经营杠杆 $lmbeW[0
O (440)operating plans 经营计划 cUssF%ud]
O (441)opportunity cost 机会成本 ;:Q 5?zM
O (442)order 定单 >
=-w2&
O (443)ordinary shares 普通股 Z- ;<R$
O (444)out-of-date cheque 过期支票 hD!W&Er
O (445)over capitalization 过分资本化 a9PSg/p
O (446)overhead 制造费用
\tTZN
O (447)overhead absorption rate 制造费用分配率 'L)@tkklp
O (448)overhead cost 制造费用 Xk%92Pto
O (449)overtrading 超过营业资金的经营 n5dFp%k
P (450)paid cheque 已付支票 `9rwu:3i
P (451)paid-up share capital 认定股本 "M5P-l$p}
P (452)parent company 母公司 !qPVC\l
P (453)pareto distribution 帕累托分布 kFmd):U!R
P (454)participating preference shares 参与优先股 .VN
"j
P (455)partnership 合伙 Ijq1ns_tx8
P (456)payable ledger 应付款项账户 8#NtZ
P (457)payback 回收期 <w UDcF
P (458)payments and receipts account 收入和支出报表 b=v
P (459)payments withheld 保留款额 P.mz$M
P (460)payroll 工资单 =zBcfFii`w
P (461)payroll analysis 工资分析 o
%sBU
P (462)percentage profit on turnover 利润对营业额比率 XL>v$7`#
P (463)period cost 期间成本 $6.CN#
P (464)perpetual inventory 永续盘存 IFNs)*
P (465)personal account 记名账户 pUx~
P (466)PEPT 项目评审法 bI.LE/yk
P (467)petty cash account 备用金账户 %cMX]U
P (468)petty cash voucher 备用金凭证 FOiwB^$>
P (469)physical inventory 实地盘存 ns
FOtOdd
P (470)planning 计划 VAf"B5R
P (471)planning horizon 计划时限