N (428)number of days stock 存货周转天数 hH9~.4+*`g
N (429)number of weeks stock 存货周转周数 .hM t:BMf*
O (430)objective classification 客体分类 LzJ`@0RrX
O (431)obsolescence 陈旧 !MrQ-B (
O (432)off balance sheet finance 资产负债表外筹资 l X-i <0 `
O (433)offer for sale 标价出售 RH:vd|q +
O (434)operating budget 经营预算 Vo6+| ztk|
O (435)operating lease 经营租赁 %-]a[qf3
O (436)operating statement 营业报表 @`#x:
p:
O (437)operation time 操作时间 JQ;.+5
N<K
O (438)operational control 经营控制 t`'jr=e,~
O (439)operational gearing 经营杠杆 tUuARo7#
O (440)operating plans 经营计划 d/T&J=
O (441)opportunity cost 机会成本 d``wx}#Uk
O (442)order 定单 'Hzc"<2Y\
O (443)ordinary shares 普通股 ^V hl@
O (444)out-of-date cheque 过期支票 &]Uo>Gb3!q
O (445)over capitalization 过分资本化 nbB*d@"
O (446)overhead 制造费用 |d z2 Drc
O (447)overhead absorption rate 制造费用分配率 ]kXW eY <
O (448)overhead cost 制造费用 C=|8C70[%N
O (449)overtrading 超过营业资金的经营 ]=%6n@z'
P (450)paid cheque 已付支票 eX>* }pI
P (451)paid-up share capital 认定股本 SSxz1y
P (452)parent company 母公司 w[D]\ >QHa
P (453)pareto distribution 帕累托分布 .P`QCH;Ih
P (454)participating preference shares 参与优先股 '
tHa5`
P (455)partnership 合伙 0 )cSm"s
P (456)payable ledger 应付款项账户 2NJ\`1HZ\
P (457)payback 回收期 7R7+jL ,
P (458)payments and receipts account 收入和支出报表 $ _,-ES I
P (459)payments withheld 保留款额 WF-jy7+
P (460)payroll 工资单 _ si 5z
P (461)payroll analysis 工资分析 -)B_o#2= 2
P (462)percentage profit on turnover 利润对营业额比率
K,JK9)T
P (463)period cost 期间成本 \gkhSL q
P (464)perpetual inventory 永续盘存 zfE8=d8U
P (465)personal account 记名账户 _G-y{D_S&
P (466)PEPT 项目评审法 w3"L5 ;oH
P (467)petty cash account 备用金账户 (X
Oz0.W
P (468)petty cash voucher 备用金凭证 P[-do
P (469)physical inventory 实地盘存 _~MX~M3
MB
P (470)planning 计划 -C i&h
P (471)planning horizon 计划时限
