N (428)number of days stock 存货周转天数 a5?Rj~h!<
N (429)number of weeks stock 存货周转周数 V\PGk<VO
O (430)objective classification 客体分类 D"bLJj/!
O (431)obsolescence 陈旧 d#vq+wR
O (432)off balance sheet finance 资产负债表外筹资 _&.CI6
O (433)offer for sale 标价出售 tE9%;8;H
O (434)operating budget 经营预算 '2/48j X5
O (435)operating lease 经营租赁 4ZQXYwfC|
O (436)operating statement 营业报表 (3%NudkwT
O (437)operation time 操作时间 !R[o6V5T
O (438)operational control 经营控制 87>\wUJ
O (439)operational gearing 经营杠杆 fHb0pp\[.
O (440)operating plans 经营计划 u(\b1h n
O (441)opportunity cost 机会成本 FoInJ(PDH
O (442)order 定单 ?#rDoYt/Sx
O (443)ordinary shares 普通股 -_%n\#
O (444)out-of-date cheque 过期支票 }a'8lwF%I
O (445)over capitalization 过分资本化 ,l#V
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O (446)overhead 制造费用 zRD{"uqi
O (447)overhead absorption rate 制造费用分配率 Av_1cvR:
O (448)overhead cost 制造费用 hoO8s#0ED
O (449)overtrading 超过营业资金的经营 Tr(w~et
P (450)paid cheque 已付支票 *
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P (451)paid-up share capital 认定股本 y%cg
P (452)parent company 母公司 nr!kx)j
P (453)pareto distribution 帕累托分布 {E@Vh
P (454)participating preference shares 参与优先股 iU~oPp[e
P (455)partnership 合伙 #QXB2x<*
P (456)payable ledger 应付款项账户 Nf}G
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P (457)payback 回收期 zo7Hm]W`
P (458)payments and receipts account 收入和支出报表 )4D |sN
P (459)payments withheld 保留款额 ORA+>
P (460)payroll 工资单 [q?{e1
P (461)payroll analysis 工资分析 p3\F1]( Z
P (462)percentage profit on turnover 利润对营业额比率 Z8 1]>
P (463)period cost 期间成本 W.HM!HQp
P (464)perpetual inventory 永续盘存 m.&z:`x[
P (465)personal account 记名账户 U9SByqa1
P (466)PEPT 项目评审法 ES(b#BlrP/
P (467)petty cash account 备用金账户 <I&X[Sqp
P (468)petty cash voucher 备用金凭证 C^2Tql
P (469)physical inventory 实地盘存 *<i
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P (470)planning 计划 w=rh@S]
P (471)planning horizon 计划时限