N (428)number of days stock 存货周转天数 /l$x}
N (429)number of weeks stock 存货周转周数 e`*}?N4d
O (430)objective classification 客体分类 [KDxB>R<{
O (431)obsolescence 陈旧 BN/4O?jD9
O (432)off balance sheet finance 资产负债表外筹资 6
FS%9.Ws
O (433)offer for sale 标价出售 (?FH`<
O (434)operating budget 经营预算 m/HT3<F
O (435)operating lease 经营租赁 ^r}c&@
O (436)operating statement 营业报表 1wSAwpz
O (437)operation time 操作时间 bcIae0LZ
O (438)operational control 经营控制 ts]e M1;
O (439)operational gearing 经营杠杆 1 ZdB6U0
O (440)operating plans 经营计划 KE?t?p
O (441)opportunity cost 机会成本 05UN
<l]
O (442)order 定单 ?K1B^M=8
O (443)ordinary shares 普通股 8}/DD^M
O (444)out-of-date cheque 过期支票 Vk5Z[w a
O (445)over capitalization 过分资本化 u{1R=ML
O (446)overhead 制造费用 K_Y-N!h
O (447)overhead absorption rate 制造费用分配率 qGk+4 yC
O (448)overhead cost 制造费用 `/|
*u
O (449)overtrading 超过营业资金的经营 RTtKf i}
P (450)paid cheque 已付支票 WtSs:D
P (451)paid-up share capital 认定股本 dSI"yz
P (452)parent company 母公司 YAi-eL67l
P (453)pareto distribution 帕累托分布 c:Ua\$)u3,
P (454)participating preference shares 参与优先股 b,!C
8rJ
P (455)partnership 合伙 'nmGHorp
P (456)payable ledger 应付款项账户 `sjY#Ua<
P (457)payback 回收期 #G9
W65 f
P (458)payments and receipts account 收入和支出报表 |x[I!I7.F
P (459)payments withheld 保留款额 "2%z;!U1
P (460)payroll 工资单 DP_b9o
\5
P (461)payroll analysis 工资分析 IsXNAYj
P (462)percentage profit on turnover 利润对营业额比率 U~G7~L &m
P (463)period cost 期间成本 *,u3Wm|7
P (464)perpetual inventory 永续盘存 R'c*CLaiE
P (465)personal account 记名账户 pn" !wqg
P (466)PEPT 项目评审法 8}%F`=Y0
P (467)petty cash account 备用金账户
manw;`Q
P (468)petty cash voucher 备用金凭证 `IHP_If
R
P (469)physical inventory 实地盘存 t
~2oEwTm
P (470)planning 计划 79DNNj~
P (471)planning horizon 计划时限