N (428)number of days stock 存货周转天数 5qkH|*Z3
N (429)number of weeks stock 存货周转周数 =w5O&(
O (430)objective classification 客体分类 u 4neXYSy
O (431)obsolescence 陈旧 V8wKAj
Ux
O (432)off balance sheet finance 资产负债表外筹资 :%AL\ n
O (433)offer for sale 标价出售 1q3(
@D5~+
O (434)operating budget 经营预算 4)4+M
O (435)operating lease 经营租赁 ^1x*lLf
O (436)operating statement 营业报表
"t$k
O (437)operation time 操作时间 k({\/t3i
O (438)operational control 经营控制 E)-r+ <l
O (439)operational gearing 经营杠杆 f%)zg(YlO
O (440)operating plans 经营计划 6
XJ [h
O (441)opportunity cost 机会成本 za9)Q=6FD
O (442)order 定单 j.ldaLdG
O (443)ordinary shares 普通股 wHv]ViNvXE
O (444)out-of-date cheque 过期支票 >'5_Y]h4m|
O (445)over capitalization 过分资本化 1 s*.A6EP"
O (446)overhead 制造费用 zYv#: >C8
O (447)overhead absorption rate 制造费用分配率 J~ iBB~x.
O (448)overhead cost 制造费用 IU] ^&e9u
O (449)overtrading 超过营业资金的经营 'snn~{hG
P (450)paid cheque 已付支票 s (LT
P (451)paid-up share capital 认定股本 Af5D>/
P (452)parent company 母公司 (ihP `k-.
P (453)pareto distribution 帕累托分布 \[>9UC%
P (454)participating preference shares 参与优先股 !.<T"8BUpv
P (455)partnership 合伙 qr50E[
P (456)payable ledger 应付款项账户 xwZ8D<e-,
P (457)payback 回收期 SL&hJs4c'
P (458)payments and receipts account 收入和支出报表 Tv]<SI<B[
P (459)payments withheld 保留款额 3q:{1rc
P (460)payroll 工资单 LsGiu9~S
P (461)payroll analysis 工资分析 tPyy Z#,
P (462)percentage profit on turnover 利润对营业额比率 ExXM:1 e26
P (463)period cost 期间成本 N_Af 3R1_
P (464)perpetual inventory 永续盘存 T \# *S0^
P (465)personal account 记名账户 pA#}-S%
P (466)PEPT 项目评审法 Dli^2hD
P (467)petty cash account 备用金账户 O^I[
(8Y8
P (468)petty cash voucher 备用金凭证 "4j:[9vR\
P (469)physical inventory 实地盘存 wVA |!>v
P (470)planning 计划 f Ka\7{R
P (471)planning horizon 计划时限
