N (428)number of days stock 存货周转天数 9CWUhS
N (429)number of weeks stock 存货周转周数 Sg<''pUh
O (430)objective classification 客体分类 NCvwg
O (431)obsolescence 陈旧 ~::gLm+f
O (432)off balance sheet finance 资产负债表外筹资 uu>[WFh
O (433)offer for sale 标价出售 I#Tl
O (434)operating budget 经营预算 ANCgch\
O (435)operating lease 经营租赁 /d >f
p
O (436)operating statement 营业报表 <!zItFMD[m
O (437)operation time 操作时间 &T}v1c7)
O (438)operational control 经营控制 `z3?ET
O (439)operational gearing 经营杠杆 o0wep&@
O (440)operating plans 经营计划 F
,{nG[PL
O (441)opportunity cost 机会成本 zF]hfP0Q
O (442)order 定单 /:e|B;P`k
O (443)ordinary shares 普通股 U&
Ay3/
O (444)out-of-date cheque 过期支票 ^%d+nKx9nL
O (445)over capitalization 过分资本化 ){>;eky
O (446)overhead 制造费用 DI}h?Uf ,
O (447)overhead absorption rate 制造费用分配率 n37( sKG
O (448)overhead cost 制造费用 "eQ9 6^'J
O (449)overtrading 超过营业资金的经营 9~,eu
P (450)paid cheque 已付支票 KX
<RD|=
P (451)paid-up share capital 认定股本 }M|
P (452)parent company 母公司 #OWwg`AWv
P (453)pareto distribution 帕累托分布 `bT{E.(T
P (454)participating preference shares 参与优先股 fV}\
P (455)partnership 合伙 J&a887
P (456)payable ledger 应付款项账户 1"odkM
P (457)payback 回收期 i%*x7zjY{
P (458)payments and receipts account 收入和支出报表 317Buk
P (459)payments withheld 保留款额 _ksp;kH?)
P (460)payroll 工资单 ?EX'j
>
P (461)payroll analysis 工资分析 w.l#Z} k
P (462)percentage profit on turnover 利润对营业额比率 'KQuz)-
P (463)period cost 期间成本 z7P PwTBa
P (464)perpetual inventory 永续盘存 '*3+'>
P (465)personal account 记名账户 2z[Pw0#V
P (466)PEPT 项目评审法 {b<8Z*4W
P (467)petty cash account 备用金账户 S|]~,l2]}
P (468)petty cash voucher 备用金凭证 +]]wf'w
P (469)physical inventory 实地盘存 I;-{#OE,
P (470)planning 计划 g>im2AD+e
P (471)planning horizon 计划时限