N (428)number of days stock 存货周转天数 8(EK17rE`
N (429)number of weeks stock 存货周转周数 sm~{fg
O (430)objective classification 客体分类 XH?}0D(
O (431)obsolescence 陈旧 "V;5Lp b
O (432)off balance sheet finance 资产负债表外筹资 :DlgNR`
bq
O (433)offer for sale 标价出售 Gz9w1[t
O (434)operating budget 经营预算 )d\u_m W^
O (435)operating lease 经营租赁 [o0Z;}fU
O (436)operating statement 营业报表 _*I@ J/
O (437)operation time 操作时间 3.
kP,
O (438)operational control 经营控制 lj4D:>Ov
O (439)operational gearing 经营杠杆 8 N5ga
O (440)operating plans 经营计划
5g{F-
O (441)opportunity cost 机会成本 R\B-cU[,
O (442)order 定单 A@kp`-
O (443)ordinary shares 普通股 $YX\&%N
O (444)out-of-date cheque 过期支票 ]H4T80wm&
O (445)over capitalization 过分资本化 dBKceL v
O (446)overhead 制造费用 2$MIA?A"Y
O (447)overhead absorption rate 制造费用分配率 !e}LB%
zf
O (448)overhead cost 制造费用 H~IN<3ko
O (449)overtrading 超过营业资金的经营 J4-64t nZ
P (450)paid cheque 已付支票 $~[k?D
P (451)paid-up share capital 认定股本 wm$1LZ8o-`
P (452)parent company 母公司 c<`Z[EY(t
P (453)pareto distribution 帕累托分布 pa6.Tp>
P (454)participating preference shares 参与优先股 py9HUyr5eZ
P (455)partnership 合伙 LvsNU0x
P (456)payable ledger 应付款项账户 8%dE$smH
P (457)payback 回收期 Tw!]N%E
P (458)payments and receipts account 收入和支出报表 \UdHN=A&
P (459)payments withheld 保留款额 Tq r]5
P (460)payroll 工资单 @o[C
Xrz
P (461)payroll analysis 工资分析 l.#iMi(@p~
P (462)percentage profit on turnover 利润对营业额比率 YR2Q6}xR
P (463)period cost 期间成本 uK:?6>H
P (464)perpetual inventory 永续盘存 Iq@: n_~
P (465)personal account 记名账户 :+9KNyA
P (466)PEPT 项目评审法 d Q5_=(9
P (467)petty cash account 备用金账户 rHir>
p
P (468)petty cash voucher 备用金凭证 -\b$5oa(
P (469)physical inventory 实地盘存 XF`,mV4
P (470)planning 计划 PfaBzi9?f
P (471)planning horizon 计划时限