N (428)number of days stock 存货周转天数 j[eEyCW[)
N (429)number of weeks stock 存货周转周数 kpUU
'7Q
O (430)objective classification 客体分类 wi
>ta
O (431)obsolescence 陈旧 };sm8P{M
O (432)off balance sheet finance 资产负债表外筹资 PiQs><FK8
O (433)offer for sale 标价出售 hfc!M2
/w
O (434)operating budget 经营预算 c$z_Zi!g#
O (435)operating lease 经营租赁 xf SvvCy
O (436)operating statement 营业报表 LA Vgf>
O (437)operation time 操作时间 Q1B
! W
O (438)operational control 经营控制 (R,n`x2^
O (439)operational gearing 经营杠杆 'gH#\he[Dh
O (440)operating plans 经营计划 MUl+ O y>
O (441)opportunity cost 机会成本 k3kqgR*
O (442)order 定单 ,DZLEsFM
O (443)ordinary shares 普通股 *(IO<KAg8
O (444)out-of-date cheque 过期支票 r!uAofIi_
O (445)over capitalization 过分资本化 5q >u
}J
O (446)overhead 制造费用 bV,R*C
O (447)overhead absorption rate 制造费用分配率 /_(Dq8^g@
O (448)overhead cost 制造费用 %>z}P&Yz
O (449)overtrading 超过营业资金的经营 )Me&xQTn
P (450)paid cheque 已付支票 Br??Gdd
P (451)paid-up share capital 认定股本 y}`%I&]n
P (452)parent company 母公司 VG^-aR_F
P (453)pareto distribution 帕累托分布 NQD b;5:
P (454)participating preference shares 参与优先股 jm"xf7
P (455)partnership 合伙 "de:plMofy
P (456)payable ledger 应付款项账户 jd*H$ BU^
P (457)payback 回收期 p}uw-$O
P (458)payments and receipts account 收入和支出报表 ha 5\T'
P (459)payments withheld 保留款额 V5 w^Le_^
P (460)payroll 工资单 q<7n5kJ~
P (461)payroll analysis 工资分析 VGIc|Q=F
P (462)percentage profit on turnover 利润对营业额比率 N
Krk*I"G
P (463)period cost 期间成本 'r
CR8>k
P (464)perpetual inventory 永续盘存 j!dklQh0
P (465)personal account 记名账户 v\C+G[MV 7
P (466)PEPT 项目评审法 <^paRKEa+#
P (467)petty cash account 备用金账户 d8 po`J#nb
P (468)petty cash voucher 备用金凭证 $Izk]o;X~
P (469)physical inventory 实地盘存 ImVe 71mh
P (470)planning 计划 [R $4n-
$
P (471)planning horizon 计划时限
