N (428)number of days stock 存货周转天数 IR+dGqIjZb
N (429)number of weeks stock 存货周转周数 'wd-!aZAd
O (430)objective classification 客体分类 }wh)I]]U
O (431)obsolescence 陈旧 Xw=>L#Q
O (432)off balance sheet finance 资产负债表外筹资 wn L\.%Y^
O (433)offer for sale 标价出售 %s;#epP$
O (434)operating budget 经营预算 \S)\~>.`y!
O (435)operating lease 经营租赁 aIv>X@U}
O (436)operating statement 营业报表 L>Y>b4oy3
O (437)operation time 操作时间 D-/K'|b
O (438)operational control 经营控制 n+M:0
{Y|
O (439)operational gearing 经营杠杆 Xz'pZ*Hr$v
O (440)operating plans 经营计划 zUM;Qwl
O (441)opportunity cost 机会成本 HXT Bxh
O (442)order 定单 Wb] ha1$
O (443)ordinary shares 普通股 n#
%m L<
O (444)out-of-date cheque 过期支票 gsn3]^X
O (445)over capitalization 过分资本化 9=j"kXFf
O (446)overhead 制造费用 Hb KJ&^
O (447)overhead absorption rate 制造费用分配率 m
?a&XZ
O (448)overhead cost 制造费用 lCDu,r;\
O (449)overtrading 超过营业资金的经营 *7C t#GC
P (450)paid cheque 已付支票 8 'Z#sM^E
P (451)paid-up share capital 认定股本 4|uh&4"*@W
P (452)parent company 母公司 1 f ]04TI
P (453)pareto distribution 帕累托分布 ~Cx07I_lf
P (454)participating preference shares 参与优先股 9pKN^FX,76
P (455)partnership 合伙 !F*7Mif_E
P (456)payable ledger 应付款项账户 WHQ g6r
P (457)payback 回收期 nk,X6o9%
P (458)payments and receipts account 收入和支出报表 W c4F'}s
P (459)payments withheld 保留款额 GqXnOmk
P (460)payroll 工资单 hHsCr@i
P (461)payroll analysis 工资分析 XO+^
q9
P (462)percentage profit on turnover 利润对营业额比率 L'LZ K
P (463)period cost 期间成本 ;Ft_ Xiq
P (464)perpetual inventory 永续盘存 %vvA'WG
P (465)personal account 记名账户 G};os+FxF
P (466)PEPT 项目评审法 `Nn=6[]
P (467)petty cash account 备用金账户 a b!,
) ^
P (468)petty cash voucher 备用金凭证 wK+%[i&,
P (469)physical inventory 实地盘存 .az +'1
P (470)planning 计划 0Zp)
DM
P (471)planning horizon 计划时限
