N (428)number of days stock 存货周转天数 'toa@5
N (429)number of weeks stock 存货周转周数 Ie`13 L2
O (430)objective classification 客体分类 DJ(q
7
W
O (431)obsolescence 陈旧 3+G@g#MY
O (432)off balance sheet finance 资产负债表外筹资 'b
#0t#|TM
O (433)offer for sale 标价出售 ]b%Hy
O (434)operating budget 经营预算 V8HnUuz
O (435)operating lease 经营租赁 [-;_ZFS{
O (436)operating statement 营业报表 }`v~I4i
O (437)operation time 操作时间 |*'cF-lp6v
O (438)operational control 经营控制 j
S?xk
O (439)operational gearing 经营杠杆 &xY^OCt
O (440)operating plans 经营计划 SOi*SwQ8
O (441)opportunity cost 机会成本 (h5'9r
O (442)order 定单 <Gt2(;
O (443)ordinary shares 普通股 1I<rXY(a`
O (444)out-of-date cheque 过期支票 -sjd&)~S[
O (445)over capitalization 过分资本化 ])
rrG/3
O (446)overhead 制造费用 ;r>snJ=M
O (447)overhead absorption rate 制造费用分配率 E
gal4
O (448)overhead cost 制造费用 QzzW x2
O (449)overtrading 超过营业资金的经营 2#<xAR
P (450)paid cheque 已付支票 8-_QFgY
P (451)paid-up share capital 认定股本 `>?ra-
P (452)parent company 母公司 &b?LP]
P (453)pareto distribution 帕累托分布 Zuw?58RE\
P (454)participating preference shares 参与优先股 lI-L`
x
P (455)partnership 合伙 C_n9T{k
P (456)payable ledger 应付款项账户 q|v(Edt|_[
P (457)payback 回收期 @1 U&UH
P (458)payments and receipts account 收入和支出报表 T:IW%?M
P (459)payments withheld 保留款额 1Lg-.-V
P (460)payroll 工资单 & M~`:R
P (461)payroll analysis 工资分析 -#2)?NkeE
P (462)percentage profit on turnover 利润对营业额比率 spGB)k,^
P (463)period cost 期间成本 \z$p%4`E@
P (464)perpetual inventory 永续盘存 %ix)8+Eb
P (465)personal account 记名账户 mN>h5G>a
P (466)PEPT 项目评审法 )Lwc
P (467)petty cash account 备用金账户 rfgI$eu
P (468)petty cash voucher 备用金凭证 8}FzZ?DRy
P (469)physical inventory 实地盘存 q@@T]V6
P (470)planning 计划 OnF3l Cmu
P (471)planning horizon 计划时限