N (428)number of days stock 存货周转天数 Jh43)#G-
N (429)number of weeks stock 存货周转周数 1@%B?
O (430)objective classification 客体分类 wMz-U- z
O (431)obsolescence 陈旧 a;"Uz|rz
O (432)off balance sheet finance 资产负债表外筹资 Oz&+{ c
O (433)offer for sale 标价出售 /BMtcCPG!
O (434)operating budget 经营预算 Ts(t:^
O (435)operating lease 经营租赁 8VP"ydg-U
O (436)operating statement 营业报表 .~q)eV
O (437)operation time 操作时间 WgA`kT
O (438)operational control 经营控制 3$c
(M99r
O (439)operational gearing 经营杠杆 \9] I#Ih}M
O (440)operating plans 经营计划 wy{ \/?~c
O (441)opportunity cost 机会成本 w{3Q( =&
O (442)order 定单 Re*|$r#
O (443)ordinary shares 普通股 G [3k
O (444)out-of-date cheque 过期支票 T~%H%O(F
O (445)over capitalization 过分资本化 BrJ
o!@<
O (446)overhead 制造费用 ?C
&x/2lt
O (447)overhead absorption rate 制造费用分配率 3ar=1_Ar
O (448)overhead cost 制造费用 Y5ogi)
O (449)overtrading 超过营业资金的经营 k]?z~ p
P (450)paid cheque 已付支票 |1(rr%
P (451)paid-up share capital 认定股本 !TP6=ks
P (452)parent company 母公司 ?&znUoB
P (453)pareto distribution 帕累托分布 z wL3,!t
P (454)participating preference shares 参与优先股 2yN%~C?$
P (455)partnership 合伙 4K9Rpm
P (456)payable ledger 应付款项账户 B(j02<-
P (457)payback 回收期 )Fqy%uR8
P (458)payments and receipts account 收入和支出报表 JbE?a[Eg?
P (459)payments withheld 保留款额 E@w[
P (460)payroll 工资单 ~ww?Emrw
P (461)payroll analysis 工资分析 d5DP^u
P (462)percentage profit on turnover 利润对营业额比率 vd}*_
d
P (463)period cost 期间成本 +w"_$Tj@;
P (464)perpetual inventory 永续盘存 aSOU#Csx
P (465)personal account 记名账户 `gBD_0<T7
P (466)PEPT 项目评审法 F=XF]
P (467)petty cash account 备用金账户 \bhOPK>w
P (468)petty cash voucher 备用金凭证 c[SU5 66y
P (469)physical inventory 实地盘存 izCaB~{/
P (470)planning 计划 ' _B_&is
P (471)planning horizon 计划时限