N (428)number of days stock 存货周转天数 2Yg\<PsN
N (429)number of weeks stock 存货周转周数 [6CWgQ%Ue
O (430)objective classification 客体分类 0,wmEV!)
O (431)obsolescence 陈旧 11B8 LX
O (432)off balance sheet finance 资产负债表外筹资 M%2w[<-8c
O (433)offer for sale 标价出售 H^JFPvEc
O (434)operating budget 经营预算 W)Mc$`nX
O (435)operating lease 经营租赁 =D
Tbz3<
O (436)operating statement 营业报表 |N0RBa4%
O (437)operation time 操作时间 a"8H(HAlNn
O (438)operational control 经营控制 nTHCb>,vM
O (439)operational gearing 经营杠杆 G|j8iV O
O (440)operating plans 经营计划 V U~r~
O (441)opportunity cost 机会成本 [0H]L{yV
O (442)order 定单 S$qpClXS,
O (443)ordinary shares 普通股 wu3p2#-Z
O (444)out-of-date cheque 过期支票 OE2r2ad
O (445)over capitalization 过分资本化 z
q@"qnr
O (446)overhead 制造费用 WQv`%%G2>
O (447)overhead absorption rate 制造费用分配率 3aFD*S
O (448)overhead cost 制造费用 8@]vvZ2/gj
O (449)overtrading 超过营业资金的经营 Xz"xp8Hc(6
P (450)paid cheque 已付支票 lL*"N|Y
P (451)paid-up share capital 认定股本 5}:`CC2,S~
P (452)parent company 母公司 '~E=V:6
P (453)pareto distribution 帕累托分布
*z__$!LR
P (454)participating preference shares 参与优先股 `%$+rbo~
P (455)partnership 合伙 ]~9YRVeC
P (456)payable ledger 应付款项账户 Rw|P$dbu
P (457)payback 回收期 0F<$Zbe2B
P (458)payments and receipts account 收入和支出报表 mA4]c
P (459)payments withheld 保留款额 Sz>Lbs
P (460)payroll 工资单 Mh=j^ [4Q
P (461)payroll analysis 工资分析 w~>tpkUB
P (462)percentage profit on turnover 利润对营业额比率 LUEZqIf
P (463)period cost 期间成本 beFD}`
P (464)perpetual inventory 永续盘存 g5t`YcL
P (465)personal account 记名账户 ._6e#=
P (466)PEPT 项目评审法 8>[o.xV
P (467)petty cash account 备用金账户 QW2SFpE
P (468)petty cash voucher 备用金凭证 {Z#=ppvs
P (469)physical inventory 实地盘存 > mEB,
P (470)planning 计划 v8>bR|n5
P (471)planning horizon 计划时限