N (428)number of days stock 存货周转天数 Z8kO*LYv
N (429)number of weeks stock 存货周转周数 YjS|Ht->
O (430)objective classification 客体分类 sb(,w
O (431)obsolescence 陈旧 )TM ![^d
O (432)off balance sheet finance 资产负债表外筹资 h|%d=`P,
O (433)offer for sale 标价出售 .gT@_.ZD9
O (434)operating budget 经营预算 /Os)4yH\
O (435)operating lease 经营租赁 622mNY
O (436)operating statement 营业报表 *ARro
Ndr
O (437)operation time 操作时间 t2+m7*76
O (438)operational control 经营控制 )TyL3Z\>(
O (439)operational gearing 经营杠杆 Qoq@=|7kxa
O (440)operating plans 经营计划 y~1UU3k5
O (441)opportunity cost 机会成本 NEZF q?
O (442)order 定单 X\$|oiR
O (443)ordinary shares 普通股 ^gky i/z
O (444)out-of-date cheque 过期支票 O(/K@e
O (445)over capitalization 过分资本化 u|8`=
O (446)overhead 制造费用 & 66G
O (447)overhead absorption rate 制造费用分配率 `"(7)T{
O (448)overhead cost 制造费用 l},px
O (449)overtrading 超过营业资金的经营 DfV_08
P (450)paid cheque 已付支票 pq-zy6^
P (451)paid-up share capital 认定股本 s&y
P (452)parent company 母公司 5qG7LO.
P (453)pareto distribution 帕累托分布 `iIYZ3i
P (454)participating preference shares 参与优先股 6Om-[^
P (455)partnership 合伙 ?b8NEVjw
P (456)payable ledger 应付款项账户 xvp{F9~qT
P (457)payback 回收期 j@kBCzX
P (458)payments and receipts account 收入和支出报表 ?e]4HHgU]
P (459)payments withheld 保留款额 [ Q=)f
P (460)payroll 工资单 !M^pL|
P (461)payroll analysis 工资分析 ,[Cl
'B
P (462)percentage profit on turnover 利润对营业额比率 2HQ'iEu$
P (463)period cost 期间成本 HE+VanY![
P (464)perpetual inventory 永续盘存 C)#:zv m
P (465)personal account 记名账户 7GK| A{r
P (466)PEPT 项目评审法 g"C$B Fc
P (467)petty cash account 备用金账户 4)'5;|pI
P (468)petty cash voucher 备用金凭证 Di-"y, [
P (469)physical inventory 实地盘存 z0g]nYN%
P (470)planning 计划 -zc9=n<5
P (471)planning horizon 计划时限