N (428)number of days stock 存货周转天数
{Hm 0 Q
N (429)number of weeks stock 存货周转周数 4 :RL[;
O (430)objective classification 客体分类 a@$ U?=\e
O (431)obsolescence 陈旧 7K>FC T
O (432)off balance sheet finance 资产负债表外筹资 Y0fX\6=h
O (433)offer for sale 标价出售 0|E!e
O (434)operating budget 经营预算 0Aw.aQ~E8i
O (435)operating lease 经营租赁 pMnkh}Q#
O (436)operating statement 营业报表 GzxtC &
O (437)operation time 操作时间 s1. YH?A;
O (438)operational control 经营控制 -Zc
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O (439)operational gearing 经营杠杆 +a_eNl,
O (440)operating plans 经营计划 Z?
u\
O (441)opportunity cost 机会成本 zim]3%b*A;
O (442)order 定单 NPc]/n?vDj
O (443)ordinary shares 普通股 * ci,;-*C
O (444)out-of-date cheque 过期支票 5 fY\0
O (445)over capitalization 过分资本化 W8+D
aw1Nr
O (446)overhead 制造费用 L"6qS3
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O (447)overhead absorption rate 制造费用分配率 xvOG E]n
O (448)overhead cost 制造费用 (1p[K-J)r
O (449)overtrading 超过营业资金的经营 S e/VOzzg
P (450)paid cheque 已付支票 }UNRe]ft$
P (451)paid-up share capital 认定股本 . #`lW7
P (452)parent company 母公司 M>^Ho2
P (453)pareto distribution 帕累托分布 0PO'9 #
P (454)participating preference shares 参与优先股 G&$+8 r
P (455)partnership 合伙 :%c
L(',Q
P (456)payable ledger 应付款项账户 zBD ?O!
P (457)payback 回收期
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P (458)payments and receipts account 收入和支出报表 f(~xdR))eh
P (459)payments withheld 保留款额 F`KA^ZI
P (460)payroll 工资单 qXPjxTg{[
P (461)payroll analysis 工资分析 g((glr)6M
P (462)percentage profit on turnover 利润对营业额比率 g]?&qF}
P (463)period cost 期间成本 Lsa&A+fru
P (464)perpetual inventory 永续盘存 ?n<b:oO
P (465)personal account 记名账户 E x2TV7I
P (466)PEPT 项目评审法 /T&z
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P (467)petty cash account 备用金账户 Mqc"
P (468)petty cash voucher 备用金凭证 '7 AlE!7%
P (469)physical inventory 实地盘存 b@j**O>[q)
P (470)planning 计划 `_Iy8rv:P
P (471)planning horizon 计划时限
