N (428)number of days stock 存货周转天数 s&VOwU
N (429)number of weeks stock 存货周转周数 f3v
F"O
O (430)objective classification 客体分类 Pj&A=
O (431)obsolescence 陈旧 `;cz;"
O (432)off balance sheet finance 资产负债表外筹资 tDt
:^Bc
O (433)offer for sale 标价出售 6OtVaT=}<O
O (434)operating budget 经营预算 GyK(Vb"h6
O (435)operating lease 经营租赁 bcn7,ht
O (436)operating statement 营业报表 [,b)YjO~Xd
O (437)operation time 操作时间 I0_Ecp
O (438)operational control 经营控制 0m
A(:"
O (439)operational gearing 经营杠杆 6@YH#{~Zpv
O (440)operating plans 经营计划 N&m_e)E5c
O (441)opportunity cost 机会成本 }LQC.!
O (442)order 定单 Cfv]VQQE
O (443)ordinary shares 普通股 |vz9Hs$@l
O (444)out-of-date cheque 过期支票 'yr{^Pek
O (445)over capitalization 过分资本化 Du!._
O (446)overhead 制造费用 $@.jZ_G
O (447)overhead absorption rate 制造费用分配率 ZLrHZhP-+
O (448)overhead cost 制造费用 2M&$Wuu.q
O (449)overtrading 超过营业资金的经营 ;A"\?i Q
P (450)paid cheque 已付支票 *HeVACxo
P (451)paid-up share capital 认定股本 RG1\=J$:E
P (452)parent company 母公司 o(fy d)t
P (453)pareto distribution 帕累托分布 3[V
NsX
P (454)participating preference shares 参与优先股 V:Mk)8Gf|
P (455)partnership 合伙 bLlH//ZRH
P (456)payable ledger 应付款项账户 :,~K]G
P (457)payback 回收期 f3#X0.':
P (458)payments and receipts account 收入和支出报表 SiTeB)/
P (459)payments withheld 保留款额 cz(G]{N
P (460)payroll 工资单 wE6A
7\k%
P (461)payroll analysis 工资分析 s
MZ[d\
P (462)percentage profit on turnover 利润对营业额比率 ^yVl"/
P (463)period cost 期间成本 zP nC=h|g
P (464)perpetual inventory 永续盘存 S(t{&+Wc
P (465)personal account 记名账户 XwPx9+b6j
P (466)PEPT 项目评审法 9@y3IiZ"}
P (467)petty cash account 备用金账户 XU9'Rfp
P (468)petty cash voucher 备用金凭证 Gr
u ALx7
P (469)physical inventory 实地盘存 Ue7 6py9
P (470)planning 计划 '[fZt#
P (471)planning horizon 计划时限