N (428)number of days stock 存货周转天数 "62Ysapq+
N (429)number of weeks stock 存货周转周数 u{lDof>
O (430)objective classification 客体分类 fOjt` ~ToI
O (431)obsolescence 陈旧 D(ntV
R
O (432)off balance sheet finance 资产负债表外筹资 63dtO{:4
O (433)offer for sale 标价出售 hu*>B
O (434)operating budget 经营预算 X|n[
9h:%
O (435)operating lease 经营租赁 :>-sITeY
O (436)operating statement 营业报表 2] wf`9ZH
O (437)operation time 操作时间 ]B.,7
O (438)operational control 经营控制 . eag84_
O (439)operational gearing 经营杠杆 "E[*rnsLN
O (440)operating plans 经营计划 cS ;=_%~
O (441)opportunity cost 机会成本 ' ^L
O (442)order 定单 BMsy}08dQ
O (443)ordinary shares 普通股
\w\47/k{
O (444)out-of-date cheque 过期支票 xp;8p94
O (445)over capitalization 过分资本化 mt6uW+t/
O (446)overhead 制造费用 )*<d1$aM
O (447)overhead absorption rate 制造费用分配率 RknSWuFKt
O (448)overhead cost 制造费用 wNZS6JF.d
O (449)overtrading 超过营业资金的经营 &\D<
n;3
P (450)paid cheque 已付支票 8_,wOkk_B
P (451)paid-up share capital 认定股本 ](6vG$\
P (452)parent company 母公司 X1PlW8pd
P (453)pareto distribution 帕累托分布 U,3K6AZA 7
P (454)participating preference shares 参与优先股 FZ.Yn
P (455)partnership 合伙 !";$Zu
P (456)payable ledger 应付款项账户 8\t7}8f
P (457)payback 回收期 ScmzbDu
P (458)payments and receipts account 收入和支出报表 ,?N_67
P (459)payments withheld 保留款额 O
NzdCgY
P (460)payroll 工资单 *wZV*)}
P (461)payroll analysis 工资分析 2o3k=hKS
P (462)percentage profit on turnover 利润对营业额比率 Gg
,k
P (463)period cost 期间成本 2X|jq4
P (464)perpetual inventory 永续盘存 -#z'A
P (465)personal account 记名账户 8[P6c;\
P (466)PEPT 项目评审法 zgOwSg8
P (467)petty cash account 备用金账户 +A3\Hj&W
P (468)petty cash voucher 备用金凭证 T1W9@9,s
P (469)physical inventory 实地盘存 N0KRND
P (470)planning 计划 )s[S.`STz
P (471)planning horizon 计划时限