N (428)number of days stock 存货周转天数 ~KHVY)@P
N (429)number of weeks stock 存货周转周数 Qi^Z
11
O (430)objective classification 客体分类 <nE>XAI_7
O (431)obsolescence 陈旧 Hcl(3>Jn2
O (432)off balance sheet finance 资产负债表外筹资 RzBF~2 >i
O (433)offer for sale 标价出售 &atuK*W>
O (434)operating budget 经营预算 @AGn{q
O (435)operating lease 经营租赁 Jzj1w}?H
O (436)operating statement 营业报表 YX=a#%vrl
O (437)operation time 操作时间 qo p^;~
O (438)operational control 经营控制 e]`[yf
O (439)operational gearing 经营杠杆
>[MX:Yh
O (440)operating plans 经营计划 +Fuqchjq
O (441)opportunity cost 机会成本 mX_a^_[G
O (442)order 定单 Y-pzy']4
O (443)ordinary shares 普通股 O?)3VT*
O (444)out-of-date cheque 过期支票 @*OZx 9
O (445)over capitalization 过分资本化 6;u$&&c(
O (446)overhead 制造费用 4^TG>j?M
O (447)overhead absorption rate 制造费用分配率 >{N9kWY
O (448)overhead cost 制造费用 *;1,5L
O (449)overtrading 超过营业资金的经营 ]or>?{4g
P (450)paid cheque 已付支票 ^?U!pq-`
P (451)paid-up share capital 认定股本 txW{7[w+,
P (452)parent company 母公司 W=vG$
P (453)pareto distribution 帕累托分布 )#P;
x"
P (454)participating preference shares 参与优先股 ^=T$&gD
P (455)partnership 合伙 W"zab
P (456)payable ledger 应付款项账户 |k+8<\
P (457)payback 回收期 " 7!;KHc
P (458)payments and receipts account 收入和支出报表 F5?m6`g?
P (459)payments withheld 保留款额 E^QlJ8
P (460)payroll 工资单 pNOwDJtK
P (461)payroll analysis 工资分析 k,'L}SK
P (462)percentage profit on turnover 利润对营业额比率 !+1<E*NQ S
P (463)period cost 期间成本 21
O'M
P (464)perpetual inventory 永续盘存 >*]Hq.&8
P (465)personal account 记名账户 @{YS}&Q/
P (466)PEPT 项目评审法 } ~h3c|
P (467)petty cash account 备用金账户 }E0,z
P (468)petty cash voucher 备用金凭证 74H)|Dkx
P (469)physical inventory 实地盘存 "{tg8-a4)
P (470)planning 计划 FuVnk~gq
P (471)planning horizon 计划时限