N (428)number of days stock 存货周转天数 @m(ja@YC
N (429)number of weeks stock 存货周转周数 Cdbh7
O (430)objective classification 客体分类 " ll
TVB
O (431)obsolescence 陈旧 aYPD4yX"/
O (432)off balance sheet finance 资产负债表外筹资 [%yCnt
O (433)offer for sale 标价出售 94x
RKQ}
O (434)operating budget 经营预算 ^# gR"\F`d
O (435)operating lease 经营租赁 *^-~J/
O (436)operating statement 营业报表 I^yInrRh5
O (437)operation time 操作时间 >z1q\cz
O (438)operational control 经营控制 Z{J{6
j
O (439)operational gearing 经营杠杆 -H(\[{3{V
O (440)operating plans 经营计划 vB9v8@[I&
O (441)opportunity cost 机会成本 f<aJiVP
O (442)order 定单 \4pWHE/
O (443)ordinary shares 普通股 &KZr`"cT#
O (444)out-of-date cheque 过期支票 kc&MO`2 W\
O (445)over capitalization 过分资本化 sT|FgB
O (446)overhead 制造费用 ,Z6\%:/
O (447)overhead absorption rate 制造费用分配率 zd+<1R;
O (448)overhead cost 制造费用 1{7*0cv$iL
O (449)overtrading 超过营业资金的经营 0h",.
P (450)paid cheque 已付支票 %I6c}*W
P (451)paid-up share capital 认定股本 MZInS:Vj
P (452)parent company 母公司 ,"Nfo`7
P (453)pareto distribution 帕累托分布 5 U{}A\q
P (454)participating preference shares 参与优先股 ]M#OS$_O@
P (455)partnership 合伙 b"C1
P (456)payable ledger 应付款项账户 \gjYh2>
P (457)payback 回收期 V:vYS
P (458)payments and receipts account 收入和支出报表 PQFr4EY?i
P (459)payments withheld 保留款额 ,Rh6(I
P (460)payroll 工资单 S;]][h=
P (461)payroll analysis 工资分析 fmQ`8b
P (462)percentage profit on turnover 利润对营业额比率 7`IoQvX
P (463)period cost 期间成本 BLskUrPF
P (464)perpetual inventory 永续盘存 U4hFPK<
P (465)personal account 记名账户 !E+. (
P (466)PEPT 项目评审法 W8R"X~!V
P (467)petty cash account 备用金账户 b/eJE
L
P (468)petty cash voucher 备用金凭证 )$_b?
P (469)physical inventory 实地盘存
LU=`K4
P (470)planning 计划 bzt(;>_8
P (471)planning horizon 计划时限