N (428)number of days stock 存货周转天数 hJ ( Q^Z
N (429)number of weeks stock 存货周转周数 1y2D]h /'
O (430)objective classification 客体分类 9gZMfP
O (431)obsolescence 陈旧 /XeDN-{
O (432)off balance sheet finance 资产负债表外筹资 Vl %AN;o
O (433)offer for sale 标价出售 m$ ) yd~
O (434)operating budget 经营预算 d(3F:dbk
O (435)operating lease 经营租赁 r`qMif
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O (436)operating statement 营业报表 =!w5%|r.
O (437)operation time 操作时间 3
{ LXx
O (438)operational control 经营控制 @{iws@.
O (439)operational gearing 经营杠杆 !hrXud=#"
O (440)operating plans 经营计划 9z$]hl
O (441)opportunity cost 机会成本 #v0"hFOH,
O (442)order 定单 5x(`z
O (443)ordinary shares 普通股 o]t6u .L
O (444)out-of-date cheque 过期支票 Kfa7}f_
O (445)over capitalization 过分资本化 OL4I}^*,
O (446)overhead 制造费用 1P.
W 34
O (447)overhead absorption rate 制造费用分配率 ng0IRJ:3
O (448)overhead cost 制造费用 w17\ \[
O (449)overtrading 超过营业资金的经营 {>H#/I8si
P (450)paid cheque 已付支票 SpPG
P (451)paid-up share capital 认定股本 Jkzt=6WZ0
P (452)parent company 母公司 rbiNp6A dL
P (453)pareto distribution 帕累托分布 ZF"f.aV8)
P (454)participating preference shares 参与优先股 bW(+Aw=O
P (455)partnership 合伙 |R8=yO%(
P (456)payable ledger 应付款项账户 D9zw' R Y
P (457)payback 回收期 +c.A|!-
P (458)payments and receipts account 收入和支出报表 XKp.]c
wP
P (459)payments withheld 保留款额 %C\Q{_ AS
P (460)payroll 工资单 '%_1eaH
P (461)payroll analysis 工资分析 r(h&=&T6
P (462)percentage profit on turnover 利润对营业额比率 a/;u:"
P (463)period cost 期间成本 o,[~7N
P (464)perpetual inventory 永续盘存 f #_ XR
P (465)personal account 记名账户 t
j&+HC
P (466)PEPT 项目评审法 ?Z0T9e<
P (467)petty cash account 备用金账户 LTj; e[
P (468)petty cash voucher 备用金凭证 +6|Ys
P (469)physical inventory 实地盘存 gP"p7\
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P (470)planning 计划 jCDZ$W89
P (471)planning horizon 计划时限
