N (428)number of days stock 存货周转天数 xUT]6T0dB
N (429)number of weeks stock 存货周转周数 BYj Eo
O (430)objective classification 客体分类 `[)
awP
O (431)obsolescence 陈旧 X>}-UHKV+
O (432)off balance sheet finance 资产负债表外筹资 %K0
H?^.
O (433)offer for sale 标价出售 7
lQ@I}i
O (434)operating budget 经营预算 $tKz|H)
O (435)operating lease 经营租赁 (jj=CLe
O (436)operating statement 营业报表 klkshlk d
O (437)operation time 操作时间 p0c*)_a*
O (438)operational control 经营控制 4%k{vo5i
O (439)operational gearing 经营杠杆 #0OW0:Q
O (440)operating plans 经营计划
ft |W
O (441)opportunity cost 机会成本 4:1URhE
O (442)order 定单 u7Z-kZ
O (443)ordinary shares 普通股 &y\7pAT\
O (444)out-of-date cheque 过期支票 Rr>nka)U
O (445)over capitalization 过分资本化 p7H0|>
O (446)overhead 制造费用 +5AWX,9,-
O (447)overhead absorption rate 制造费用分配率 -M\ae
O (448)overhead cost 制造费用 h=<x%sie
O (449)overtrading 超过营业资金的经营 v#/k`x\
P (450)paid cheque 已付支票 rQE:rVKVh
P (451)paid-up share capital 认定股本 eI20)t`j
P (452)parent company 母公司 *@;Pns]L-
P (453)pareto distribution 帕累托分布 K+HP2|#6
P (454)participating preference shares 参与优先股 ] (%EQ[
P (455)partnership 合伙 {=3&_/9s){
P (456)payable ledger 应付款项账户 [g<rzhC~=
P (457)payback 回收期 4MM /i}
P (458)payments and receipts account 收入和支出报表 = Ob-'Syg>
P (459)payments withheld 保留款额
xWC*DKV
P (460)payroll 工资单 zDakl*
P (461)payroll analysis 工资分析 tk]>\}%
P (462)percentage profit on turnover 利润对营业额比率 t4Q&^AC
P (463)period cost 期间成本 8.`*O
P (464)perpetual inventory 永续盘存 'ozu4y
P (465)personal account 记名账户 TwdY6E3`
P (466)PEPT 项目评审法 E@.daUo
B
P (467)petty cash account 备用金账户 Y6+/_$N4|
P (468)petty cash voucher 备用金凭证 qcVmt1"
P (469)physical inventory 实地盘存 t%S2D
P (470)planning 计划 ~<Eu
@8+_
P (471)planning horizon 计划时限