N (428)number of days stock 存货周转天数 !_P;4E
N (429)number of weeks stock 存货周转周数 JDrh-6Zgj
O (430)objective classification 客体分类 Y>LgpO.
O (431)obsolescence 陈旧 zY6{ OP!#
O (432)off balance sheet finance 资产负债表外筹资 a"uO0LOb
O (433)offer for sale 标价出售 <8nl}^d5
O (434)operating budget 经营预算 {Hxvt~P
O (435)operating lease 经营租赁 {-;lcO D
O (436)operating statement 营业报表 H-$ )@
O (437)operation time 操作时间 chv0\k"'
O (438)operational control 经营控制 S(<r-bV<
O (439)operational gearing 经营杠杆 EkS7j>:
O (440)operating plans 经营计划 YcW[BMy5h
O (441)opportunity cost 机会成本 \lwYDPY:
O (442)order 定单 M il
![A1
O (443)ordinary shares 普通股 <Hw)},_*
O (444)out-of-date cheque 过期支票 q y"VrR
O (445)over capitalization 过分资本化 wN1%;~?7
O (446)overhead 制造费用 O]rAo
O (447)overhead absorption rate 制造费用分配率 ^c",!Lp}{
O (448)overhead cost 制造费用 (GB2("p`
O (449)overtrading 超过营业资金的经营 )2t!=
ua
P (450)paid cheque 已付支票 GjlA\R^e
P (451)paid-up share capital 认定股本 HPJ\]HV(
P (452)parent company 母公司 Gh;Ju[6
P (453)pareto distribution 帕累托分布 mNS7/I\
P (454)participating preference shares 参与优先股 Y
Y4"
r\V
P (455)partnership 合伙 ;O` \rP5w
P (456)payable ledger 应付款项账户 )QS4Z{)U
P (457)payback 回收期 k{_ Op/k}V
P (458)payments and receipts account 收入和支出报表
j.UQLi&`
P (459)payments withheld 保留款额 S0?4}7`A
P (460)payroll 工资单 dm;H0v+Y'
P (461)payroll analysis 工资分析 .XD7};g
P (462)percentage profit on turnover 利润对营业额比率 ^3B)i=
P (463)period cost 期间成本 *PQu9>1w
P (464)perpetual inventory 永续盘存 + <AD
P (465)personal account 记名账户 8`Wj 1 ,q
P (466)PEPT 项目评审法 |^&n\vXv
P (467)petty cash account 备用金账户 GQ<]Sd}[
P (468)petty cash voucher 备用金凭证 LDDeZY"xd
P (469)physical inventory 实地盘存 W'2T7ha Es
P (470)planning 计划 9+<%74|,
P (471)planning horizon 计划时限