N (428)number of days stock 存货周转天数 O5n]4)<
N (429)number of weeks stock 存货周转周数 aNf3 R; *
O (430)objective classification 客体分类 yDBgSO{d
O (431)obsolescence 陈旧
u KdX4
O (432)off balance sheet finance 资产负债表外筹资 ]R.Vq\A%S
O (433)offer for sale 标价出售 Q
X5#$-H@
O (434)operating budget 经营预算 vT<wd#
O (435)operating lease 经营租赁 4
!RI2?4V
O (436)operating statement 营业报表 +o70:UF %
O (437)operation time 操作时间 !suiqP1\*
O (438)operational control 经营控制 oUS>p" :
O (439)operational gearing 经营杠杆 ) x O_
O (440)operating plans 经营计划 xB]
v
O (441)opportunity cost 机会成本 V<I${i$]0
O (442)order 定单 AS-t][m#
O (443)ordinary shares 普通股 >" 8j{s
O (444)out-of-date cheque 过期支票 9 7qS.Z27
O (445)over capitalization 过分资本化 P VW9iT+c
O (446)overhead 制造费用 #AnSjl
O (447)overhead absorption rate 制造费用分配率 dM$G)9N)K
O (448)overhead cost 制造费用 <(lSNGv5N
O (449)overtrading 超过营业资金的经营 u5B/Em7,0
P (450)paid cheque 已付支票 ':>*=&
P (451)paid-up share capital 认定股本 k EDZqUD
P (452)parent company 母公司 b4OR`dd*J
P (453)pareto distribution 帕累托分布 C3h!
?5
P (454)participating preference shares 参与优先股 j`pR;XL1[
P (455)partnership 合伙 Kt7x'5
P (456)payable ledger 应付款项账户 H%gD
[!^
P (457)payback 回收期 xR%ayT.
P (458)payments and receipts account 收入和支出报表 8WQ%rN={8
P (459)payments withheld 保留款额 M!i5StGC
P (460)payroll 工资单 bo/!u
s#
P (461)payroll analysis 工资分析 _NW OSt
P (462)percentage profit on turnover 利润对营业额比率 f
__WnW5h
P (463)period cost 期间成本 c<x6_H6[8
P (464)perpetual inventory 永续盘存 ;5_S
P (465)personal account 记名账户 q%&7J<
P (466)PEPT 项目评审法 Q]:%Jj2
P (467)petty cash account 备用金账户 >mltE$|
P (468)petty cash voucher 备用金凭证 /Day5\Q#
P (469)physical inventory 实地盘存 F<WX\q
P (470)planning 计划 HwK "qq-
P (471)planning horizon 计划时限