N (428)number of days stock 存货周转天数 qQe23,x@5
N (429)number of weeks stock 存货周转周数 #RP7?yGM,
O (430)objective classification 客体分类 y5N ,~@$r
O (431)obsolescence 陈旧 xB,(!0{`
O (432)off balance sheet finance 资产负债表外筹资 =QW:},sp
O (433)offer for sale 标价出售 fe7 DS)U
O (434)operating budget 经营预算 c'Zs2s7$
O (435)operating lease 经营租赁 NXdT"O=P
O (436)operating statement 营业报表 UE
K$
O (437)operation time 操作时间 ? o_ D#gG*
O (438)operational control 经营控制 JV;-P=o1 B
O (439)operational gearing 经营杠杆 =R0#WMf$@
O (440)operating plans 经营计划 dPyZzMes=
O (441)opportunity cost 机会成本 zzZ K S
O (442)order 定单 kcZz WG|n
O (443)ordinary shares 普通股 S3&lkN5
O (444)out-of-date cheque 过期支票 9pq-"?vHY0
O (445)over capitalization 过分资本化 sU ;aA0kz
O (446)overhead 制造费用 H6i;MQ
O (447)overhead absorption rate 制造费用分配率 +t<'{KZ7;
O (448)overhead cost 制造费用 u;=a=>05IR
O (449)overtrading 超过营业资金的经营 at5=Zo[bP
P (450)paid cheque 已付支票 uOQl;}Lk5
P (451)paid-up share capital 认定股本 ~19&s~
P (452)parent company 母公司 @1+({u#B
P (453)pareto distribution 帕累托分布 gBJM|"_A?
P (454)participating preference shares 参与优先股 L=<{tzTc
P (455)partnership 合伙 ZqJyuTPv
P (456)payable ledger 应付款项账户 [ h~#5x
P (457)payback 回收期 .?;"iv+
P (458)payments and receipts account 收入和支出报表 5 /4q}U3
P (459)payments withheld 保留款额 Ib0@,y S[
P (460)payroll 工资单 Hy#<fKz`!
P (461)payroll analysis 工资分析 aDVBi: _
P (462)percentage profit on turnover 利润对营业额比率 jt4c*0 z
P (463)period cost 期间成本 UeN+}`!l
P (464)perpetual inventory 永续盘存 T`SpIdzB.
P (465)personal account 记名账户 ! F~*Q2PZ9
P (466)PEPT 项目评审法 z*OQ4_
P (467)petty cash account 备用金账户 a29 rD$
P (468)petty cash voucher 备用金凭证 t.= 1<Ed
P (469)physical inventory 实地盘存 6@cT;=W;xj
P (470)planning 计划 a^.5cJ$]
P (471)planning horizon 计划时限
