N (428)number of days stock 存货周转天数 }`N2ZxC0AQ
N (429)number of weeks stock 存货周转周数 Ji:iKkI
O (430)objective classification 客体分类 l5Wa'~0qA
O (431)obsolescence 陈旧 TBKd|D'H
O (432)off balance sheet finance 资产负债表外筹资 RjGB#AK
O (433)offer for sale 标价出售 ivX37,B\bS
O (434)operating budget 经营预算 @fH&(@
O (435)operating lease 经营租赁 _`Q It>R
O (436)operating statement 营业报表 bxdXZB
n
O (437)operation time 操作时间 +Sd,l>8\
O (438)operational control 经营控制 rt^45~
O (439)operational gearing 经营杠杆 IbJ[Og^Qyu
O (440)operating plans 经营计划 d[]p_oIQq
O (441)opportunity cost 机会成本 [)SR$/A
O (442)order 定单 z34>,0
O (443)ordinary shares 普通股 YZH#5]o8
O (444)out-of-date cheque 过期支票 fQ36Hd?(5
O (445)over capitalization 过分资本化 KHlIK`r
O (446)overhead 制造费用 \_*MJ)h)X
O (447)overhead absorption rate 制造费用分配率 F%#*U82
O (448)overhead cost 制造费用 XJh:U0
O (449)overtrading 超过营业资金的经营 N8XC~Dh{
P (450)paid cheque 已付支票 ?YO=J
P (451)paid-up share capital 认定股本 nSxb-Ce
P (452)parent company 母公司 5{ FM#@
P (453)pareto distribution 帕累托分布 uPFHlT
P (454)participating preference shares 参与优先股 U$A7EFK'
P (455)partnership 合伙 WR
a+zii,
P (456)payable ledger 应付款项账户 f>8B'%]
P (457)payback 回收期 ]`@]<6
P (458)payments and receipts account 收入和支出报表 XW?ybH6
P (459)payments withheld 保留款额 :G`L3E&1s
P (460)payroll 工资单 {b,2;w}95
P (461)payroll analysis 工资分析 l7'{OB
L
P (462)percentage profit on turnover 利润对营业额比率 k%l_N)38
P (463)period cost 期间成本 W ~Jzqp9g
P (464)perpetual inventory 永续盘存 7V=MRf&xQ
P (465)personal account 记名账户 g8,?S6\nMz
P (466)PEPT 项目评审法 whY~=lizn
P (467)petty cash account 备用金账户 8Z
dUPW\e
P (468)petty cash voucher 备用金凭证 b4v(k(<
P (469)physical inventory 实地盘存 W]O@DS zR
P (470)planning 计划 B` *f(
P (471)planning horizon 计划时限