N (428)number of days stock 存货周转天数 twMDEw#VL
N (429)number of weeks stock 存货周转周数 H7FOf[3'
O (430)objective classification 客体分类
SwE bVwB
O (431)obsolescence 陈旧 C <Pd_&
O (432)off balance sheet finance 资产负债表外筹资 +\-cf,WkI
O (433)offer for sale 标价出售 7bk`u '0%
O (434)operating budget 经营预算 +I3j 2u8L
O (435)operating lease 经营租赁 BEtFFi6ot
O (436)operating statement 营业报表 mor[ AJ
O (437)operation time 操作时间 AO]k*N,N
O (438)operational control 经营控制 sm Kp3_r
O (439)operational gearing 经营杠杆 (<2!^v0.M
O (440)operating plans 经营计划 qC6@
O (441)opportunity cost 机会成本 lk*w M?Z
O (442)order 定单 ZZM;%i-B
O (443)ordinary shares 普通股 ^P|Zze
zwU
O (444)out-of-date cheque 过期支票 {X 5G
O (445)over capitalization 过分资本化 ;;S9kNp^v
O (446)overhead 制造费用 ZZ>F ^t
O (447)overhead absorption rate 制造费用分配率 BdB9M8fM
O (448)overhead cost 制造费用 O1Ynl` }
O (449)overtrading 超过营业资金的经营 s2`} ~
P (450)paid cheque 已付支票 T ]x]hQ
P (451)paid-up share capital 认定股本 <ivq}(%72
P (452)parent company 母公司 {8 #
P (453)pareto distribution 帕累托分布 Y0yu,
P (454)participating preference shares 参与优先股 W2 {4s
1
P (455)partnership 合伙 j^.|^q<Y
P (456)payable ledger 应付款项账户 %/2OP &1<
P (457)payback 回收期 ;#L]7ZY9:-
P (458)payments and receipts account 收入和支出报表 =6a=`3r!I
P (459)payments withheld 保留款额 rn]F97v@]
P (460)payroll 工资单 ,zEPdhTX
P (461)payroll analysis 工资分析 tIk$4)ZAl
P (462)percentage profit on turnover 利润对营业额比率 Q!5W x
P (463)period cost 期间成本 xFcW%m >9C
P (464)perpetual inventory 永续盘存 YpgO]\ /w
P (465)personal account 记名账户 z+K Z6h
P (466)PEPT 项目评审法 w
o a|h"T
P (467)petty cash account 备用金账户 G \R6=K:f7
P (468)petty cash voucher 备用金凭证 .qLX jU
P (469)physical inventory 实地盘存 7+E r}y>
P (470)planning 计划 XVF!l> nE
P (471)planning horizon 计划时限
