N (428)number of days stock 存货周转天数 -C^qN7Bz
N (429)number of weeks stock 存货周转周数 C Ws;1`aP
O (430)objective classification 客体分类 dY?l
oFz
O (431)obsolescence 陈旧 &\?{%xj
O (432)off balance sheet finance 资产负债表外筹资 pnz@;+f
O (433)offer for sale 标价出售 tc;$7F ;
O (434)operating budget 经营预算 ed ,+Sl g
O (435)operating lease 经营租赁 ;$a|4_U$m
O (436)operating statement 营业报表 \^
F6)COy
O (437)operation time 操作时间 ZbH6$2r
O (438)operational control 经营控制 Ahd{f!
O (439)operational gearing 经营杠杆 yPbOiA*lHz
O (440)operating plans 经营计划 tSDp>0yZ3
O (441)opportunity cost 机会成本 gKU*@`6G
O (442)order 定单 ^<yM0'0t
O (443)ordinary shares 普通股 Zf u" 8fX
O (444)out-of-date cheque 过期支票 YVY(uq)d
O (445)over capitalization 过分资本化 n=fR%<v
O (446)overhead 制造费用 /9y'UKl7[
O (447)overhead absorption rate 制造费用分配率 QqY42 hR
O (448)overhead cost 制造费用 $AFiP H9
O (449)overtrading 超过营业资金的经营 d\z':d .Tt
P (450)paid cheque 已付支票 Q[O U`
P (451)paid-up share capital 认定股本 s|!b: Ms`
P (452)parent company 母公司 _ )^n[_E
P (453)pareto distribution 帕累托分布 A[d'*n[
P (454)participating preference shares 参与优先股 Iq":
U
P (455)partnership 合伙 ~?A,GalS
P (456)payable ledger 应付款项账户 #iGz&S3iN$
P (457)payback 回收期 ( Gxv ?\
P (458)payments and receipts account 收入和支出报表 PzTTL=G +
P (459)payments withheld 保留款额 d>4e9M "
P (460)payroll 工资单 "=!Q Sb
P (461)payroll analysis 工资分析
K[ TMTn
P (462)percentage profit on turnover 利润对营业额比率 =09j1:''<d
P (463)period cost 期间成本 e;}5~dSi
P (464)perpetual inventory 永续盘存 ]i]s gg[
P (465)personal account 记名账户 A[':O*iB
P (466)PEPT 项目评审法 J>Rt2K
P (467)petty cash account 备用金账户 FkE CY
P (468)petty cash voucher 备用金凭证 .'AHIR&>
P (469)physical inventory 实地盘存 L@R%*- a
P (470)planning 计划 Js#c9l{{
P (471)planning horizon 计划时限
