N (428)number of days stock 存货周转天数 Ww4G
N (429)number of weeks stock 存货周转周数 r\`m[Q
O (430)objective classification 客体分类 [!
BH3J!
O (431)obsolescence 陈旧 |g+5rVbd
O (432)off balance sheet finance 资产负债表外筹资 @h3)!#\N
O (433)offer for sale 标价出售 go5!zSs
O (434)operating budget 经营预算
H:Le^WS
O (435)operating lease 经营租赁 06;{2&ju<
O (436)operating statement 营业报表 !IU*Ayg
O (437)operation time 操作时间 v[GHqZ
O (438)operational control 经营控制 %V/]V,w:*R
O (439)operational gearing 经营杠杆 ^Y |s^N
O (440)operating plans 经营计划 Ey%NqOs0#
O (441)opportunity cost 机会成本 ?K#$81;[
O (442)order 定单 (7
iMIY
O (443)ordinary shares 普通股 9$i`B>C~
O (444)out-of-date cheque 过期支票 )YnN9"8
O (445)over capitalization 过分资本化 -]%@,L^@
O (446)overhead 制造费用 u6RHn;b
O (447)overhead absorption rate 制造费用分配率 XPKcF I=
O (448)overhead cost 制造费用 N"y4#W(Z@
O (449)overtrading 超过营业资金的经营 $!w%=
P (450)paid cheque 已付支票 voE c'JET
P (451)paid-up share capital 认定股本 IgJC>;]u
P (452)parent company 母公司 "Xc=<rX
P (453)pareto distribution 帕累托分布 rK wkj)
P (454)participating preference shares 参与优先股 _A*0K,F-
P (455)partnership 合伙 3.Kdz}
P (456)payable ledger 应付款项账户 *ni|I@8
P (457)payback 回收期 K6oLSr+EAK
P (458)payments and receipts account 收入和支出报表 } d6^
P (459)payments withheld 保留款额 Sa5 y7
P (460)payroll 工资单 Yw0@O1Cel
P (461)payroll analysis 工资分析
~~mQ
P (462)percentage profit on turnover 利润对营业额比率 pDQ,v"
P (463)period cost 期间成本 vD t?N9
P (464)perpetual inventory 永续盘存 V-0Y~T
P (465)personal account 记名账户 u)-l+U.
P (466)PEPT 项目评审法 =j-{Mxb3
P (467)petty cash account 备用金账户 .+sIjd
P (468)petty cash voucher 备用金凭证 8pk">"#s
P (469)physical inventory 实地盘存 /FY_LM
P (470)planning 计划 H#K|SSqY?
P (471)planning horizon 计划时限