N (428)number of days stock 存货周转天数 $2Ka u 1
N (429)number of weeks stock 存货周转周数 #]@9qPyn
O (430)objective classification 客体分类 Sbp
O (431)obsolescence 陈旧 Kl2}o|b
O (432)off balance sheet finance 资产负债表外筹资 Tj Mb>w9
O (433)offer for sale 标价出售 xM%
pvx.'L
O (434)operating budget 经营预算 v}Z9+ yRC2
O (435)operating lease 经营租赁 T0;u+$
O (436)operating statement 营业报表
pQqbZ3]
O (437)operation time 操作时间 R|-6o)$
O (438)operational control 经营控制 w2k<)3 g~
O (439)operational gearing 经营杠杆 Dzo{PstM%
O (440)operating plans 经营计划 Y=9qJ`q
O (441)opportunity cost 机会成本 7LG+$LEz
O (442)order 定单 9e]'OKL+
O (443)ordinary shares 普通股 zkd3Z$Ce
O (444)out-of-date cheque 过期支票 :]yg
O (445)over capitalization 过分资本化 jH(&oV
O (446)overhead 制造费用 Og=[4?Kpk
O (447)overhead absorption rate 制造费用分配率 ~eHRlXL'
O (448)overhead cost 制造费用
[ne"
T
O (449)overtrading 超过营业资金的经营 9MT? .q
P (450)paid cheque 已付支票 5!tb$p#z
P (451)paid-up share capital 认定股本 `N$!s7M
P (452)parent company 母公司 k'g$2
P (453)pareto distribution 帕累托分布 FW_G\W.
P (454)participating preference shares 参与优先股 $.wA?`1aSk
P (455)partnership 合伙 &2Q*1YXj
P (456)payable ledger 应付款项账户 U7E
P (457)payback 回收期 vmvFBzLR
P (458)payments and receipts account 收入和支出报表 V>B'+b+<
P (459)payments withheld 保留款额 n3'dLJH|
P (460)payroll 工资单 6p#g0t
P (461)payroll analysis 工资分析 ~> PgJ^G
P (462)percentage profit on turnover 利润对营业额比率 o!=WFAi[pX
P (463)period cost 期间成本 =rEA:Q`~w
P (464)perpetual inventory 永续盘存 8`*`nQhWa
P (465)personal account 记名账户 7(NXCAO81
P (466)PEPT 项目评审法 MA$Xv`6I\
P (467)petty cash account 备用金账户 `os8;
`G
P (468)petty cash voucher 备用金凭证 BY$[ g13
P (469)physical inventory 实地盘存 5Q|sta!
P (470)planning 计划 _PV*lK=
P (471)planning horizon 计划时限