N (428)number of days stock 存货周转天数 k>n^QHM
N (429)number of weeks stock 存货周转周数 bah5 f
O (430)objective classification 客体分类 @Cm"lv.hz
O (431)obsolescence 陈旧 ~eL7=G@{
O (432)off balance sheet finance 资产负债表外筹资 ^B?koU l^
O (433)offer for sale 标价出售 fp4 d?3G
O (434)operating budget 经营预算 4aB`wA^x
O (435)operating lease 经营租赁 hv
.Mf.m
O (436)operating statement 营业报表 yZFvpw|g
O (437)operation time 操作时间 mXF
pGo5 s
O (438)operational control 经营控制 miHW1h[=
O (439)operational gearing 经营杠杆 fC%;|V'Nd
O (440)operating plans 经营计划 &TWO/F+Y
O (441)opportunity cost 机会成本 O,JthlAV4
O (442)order 定单 sS(^7GARa
O (443)ordinary shares 普通股 jO:<"l^+u
O (444)out-of-date cheque 过期支票 8N-~ .p
O (445)over capitalization 过分资本化 ,bmTBZV
O (446)overhead 制造费用
YQX>)'
O (447)overhead absorption rate 制造费用分配率 ? *I9
O (448)overhead cost 制造费用 AD?^.<
O (449)overtrading 超过营业资金的经营 cX.v^9kuX
P (450)paid cheque 已付支票 -3_kS/
P (451)paid-up share capital 认定股本 .#WF'
P (452)parent company 母公司 oRWsi/Zf
P (453)pareto distribution 帕累托分布 Gh|1%g"gm
P (454)participating preference shares 参与优先股 6nGDoW#
P (455)partnership 合伙 F<-Pbtw
P (456)payable ledger 应付款项账户 )_2!1
P (457)payback 回收期 9f l !CG
P (458)payments and receipts account 收入和支出报表 YBS]JCO
P (459)payments withheld 保留款额 1<59)RiO>
P (460)payroll 工资单 Bdbw!zRR$
P (461)payroll analysis 工资分析 F/EHU?_EI
P (462)percentage profit on turnover 利润对营业额比率 Z^
G
riL
P (463)period cost 期间成本 5-mJj&0:!
P (464)perpetual inventory 永续盘存 _9
Gy`
P (465)personal account 记名账户 4?yc/F=kI
P (466)PEPT 项目评审法 9
'5,V{pj
P (467)petty cash account 备用金账户 tfv]AC7x
P (468)petty cash voucher 备用金凭证 )If[pw@j
P (469)physical inventory 实地盘存 Fx3VQ'%J
P (470)planning 计划 #{
Uk4
P (471)planning horizon 计划时限