N (428)number of days stock 存货周转天数 n3)g{K^
N (429)number of weeks stock 存货周转周数 }&!rIU
O (430)objective classification 客体分类 Lb];P"2e+
O (431)obsolescence 陈旧 ;~@2YPj
O (432)off balance sheet finance 资产负债表外筹资 p<![JeV
O (433)offer for sale 标价出售 }FFW,x
O (434)operating budget 经营预算 f2d"b+H#
O (435)operating lease 经营租赁 O@ "6)/
O (436)operating statement 营业报表 ?W#! S
O (437)operation time 操作时间 I*24%z9
O (438)operational control 经营控制 1di?@F2f
O (439)operational gearing 经营杠杆 hsl Js^
O (440)operating plans 经营计划 a.
gu
O (441)opportunity cost 机会成本 ad"&c*m[
O (442)order 定单 NfN#q:w1
O (443)ordinary shares 普通股 doe[f_\
O (444)out-of-date cheque 过期支票 F\XzP\
O (445)over capitalization 过分资本化 9@S
icqx
O (446)overhead 制造费用 Bz24U wcZ
O (447)overhead absorption rate 制造费用分配率 ?G3OAx?<
O (448)overhead cost 制造费用
@P~u k
O (449)overtrading 超过营业资金的经营 9(H8MUF0{
P (450)paid cheque 已付支票 bG5c~
P (451)paid-up share capital 认定股本 lh5k@\X
P (452)parent company 母公司 SQliF[
-
P (453)pareto distribution 帕累托分布 ^ i\zMMR
P (454)participating preference shares 参与优先股 !E*-\}[
P (455)partnership 合伙 X/.|S57
P (456)payable ledger 应付款项账户 mMa7
Eyaf
P (457)payback 回收期 ;/YSQt)rc>
P (458)payments and receipts account 收入和支出报表 !867DX3*
P (459)payments withheld 保留款额 'Oq}BVR&
P (460)payroll 工资单 E(S}c*05O
P (461)payroll analysis 工资分析 }b+=, Sc"
P (462)percentage profit on turnover 利润对营业额比率 `yxk
Sb
P (463)period cost 期间成本 }b0qrr
P (464)perpetual inventory 永续盘存 Oo#wPT;1^(
P (465)personal account 记名账户 +}:c+Z<
P (466)PEPT 项目评审法 9J1&g(?>-
P (467)petty cash account 备用金账户 S#ven&
P (468)petty cash voucher 备用金凭证 'T.> oP0>
P (469)physical inventory 实地盘存 "r|O /
P (470)planning 计划 SR\#>Qwx_
P (471)planning horizon 计划时限