N (428)number of days stock 存货周转天数 N63?4'_W
N (429)number of weeks stock 存货周转周数 VfnL-bDGV
O (430)objective classification 客体分类 odP<S.
O (431)obsolescence 陈旧 M
Kyj<@[
O (432)off balance sheet finance 资产负债表外筹资 P;5)Net1X
O (433)offer for sale 标价出售 R`j"iC2
O (434)operating budget 经营预算 RD`|Z~:q:K
O (435)operating lease 经营租赁 A c_P^
O (436)operating statement 营业报表 579Q&|L.
O (437)operation time 操作时间 [L%Ltmx
O (438)operational control 经营控制 mR0`w
rt
O (439)operational gearing 经营杠杆 WBjJ)vCA.
O (440)operating plans 经营计划 >tg)F|@
O (441)opportunity cost 机会成本 b_+o1Zy`
O (442)order 定单 <J8c dB!e
O (443)ordinary shares 普通股 \mb4leg5
O (444)out-of-date cheque 过期支票 t>[QW`EeP
O (445)over capitalization 过分资本化 (kL"*y/"p
O (446)overhead 制造费用 +)c<s3OCE
O (447)overhead absorption rate 制造费用分配率 X@~/.H5
O (448)overhead cost 制造费用 1jC85^1Taq
O (449)overtrading 超过营业资金的经营 KXWcg#zFY
P (450)paid cheque 已付支票 bJ2-lU% ;2
P (451)paid-up share capital 认定股本 Bc=(1ty)
P (452)parent company 母公司 E~y8X9HZ)
P (453)pareto distribution 帕累托分布 igu1s}F
P (454)participating preference shares 参与优先股 M6-uTmN:d
P (455)partnership 合伙 [if(B\&
P (456)payable ledger 应付款项账户 U6JD^G=qR,
P (457)payback 回收期 `^#R
wn#
P (458)payments and receipts account 收入和支出报表 U&3!=|j
P (459)payments withheld 保留款额 (?Ku-k
P (460)payroll 工资单 ~}OaX+!
P (461)payroll analysis 工资分析 -^NW:L$|
P (462)percentage profit on turnover 利润对营业额比率 '6D"QDZB
P (463)period cost 期间成本 e N`+ r
P (464)perpetual inventory 永续盘存 BA
a:
!p
P (465)personal account 记名账户 ".jO2GO^
P (466)PEPT 项目评审法 \>$zxC_
P (467)petty cash account 备用金账户 fw
%p_Cm
P (468)petty cash voucher 备用金凭证 SFg4}*"C /
P (469)physical inventory 实地盘存 ?>7\L'n=5I
P (470)planning 计划 aZf/Wi
R2
P (471)planning horizon 计划时限