N (428)number of days stock 存货周转天数 v$$]Gv(
N (429)number of weeks stock 存货周转周数 [BXyi
O (430)objective classification 客体分类 dbO#
O (431)obsolescence 陈旧 l
C\E
O (432)off balance sheet finance 资产负债表外筹资 y(8d?]4:_
O (433)offer for sale 标价出售 Z
g $Tf
O (434)operating budget 经营预算 Hq
xK\m%,.
O (435)operating lease 经营租赁 LV.&>@*
O (436)operating statement 营业报表 <TjBd1
O (437)operation time 操作时间 &(O06QL
O (438)operational control 经营控制 =s[&;B`s
O (439)operational gearing 经营杠杆 4MX7=!E
O (440)operating plans 经营计划 d=e{]MG(
O (441)opportunity cost 机会成本 If.n(t[M9
O (442)order 定单 .s};F/(diD
O (443)ordinary shares 普通股 .[f;(WR
O (444)out-of-date cheque 过期支票 4r*Pa(;y
O (445)over capitalization 过分资本化 ex phe+b
O (446)overhead 制造费用 `-D$Fsl
O (447)overhead absorption rate 制造费用分配率 Fp:3#Bh
O (448)overhead cost 制造费用 ,h!X k
O (449)overtrading 超过营业资金的经营 $^Ca:duk
P (450)paid cheque 已付支票 B| Q6!
P (451)paid-up share capital 认定股本 c)3O/`
P (452)parent company 母公司 .3g&9WvN!Z
P (453)pareto distribution 帕累托分布 ?L`ZKRD
P (454)participating preference shares 参与优先股 ;c)! @GoA
P (455)partnership 合伙 fq Y1ggL
P (456)payable ledger 应付款项账户 WEVl9]b'e+
P (457)payback 回收期 lO&cCV;
P (458)payments and receipts account 收入和支出报表 [.U^Wrd
P (459)payments withheld 保留款额 t F/nah
P (460)payroll 工资单 (9z|a,
P (461)payroll analysis 工资分析
dzxI QlP
P (462)percentage profit on turnover 利润对营业额比率 Uh\]?G[G
P (463)period cost 期间成本 (C~dkR?
P (464)perpetual inventory 永续盘存 <|V'p
im
P (465)personal account 记名账户 DR{]sG
P (466)PEPT 项目评审法 ~'[jBn)
P (467)petty cash account 备用金账户 qC.i6IL
P (468)petty cash voucher 备用金凭证 yjeL9:jH[
P (469)physical inventory 实地盘存 .93S>U< _
P (470)planning 计划 bm6hZA|
P (471)planning horizon 计划时限