N (428)number of days stock 存货周转天数 jNKu5"HB
N (429)number of weeks stock 存货周转周数 AfU~k!4`
O (430)objective classification 客体分类 TQXp9j uK
O (431)obsolescence 陈旧 Q8] lz}
O (432)off balance sheet finance 资产负债表外筹资 y~,mIM$[@
O (433)offer for sale 标价出售 r_m*$r~f
O (434)operating budget 经营预算 gP&G63^
O (435)operating lease 经营租赁 vuL;P"F4&
O (436)operating statement 营业报表 tOQ2947zk
O (437)operation time 操作时间 5u(,g1s}UZ
O (438)operational control 经营控制 *V@>E2@
O (439)operational gearing 经营杠杆 uc>u=kEue
O (440)operating plans 经营计划 }/dGC;p"
O (441)opportunity cost 机会成本 xvx5@lx
O (442)order 定单 1y
\ -Iz^
O (443)ordinary shares 普通股 '@~\( SH
O (444)out-of-date cheque 过期支票 ]yc&ffe%
O (445)over capitalization 过分资本化 s8i@HO
O (446)overhead 制造费用 qnFi./
O (447)overhead absorption rate 制造费用分配率 *{_WM}G
O (448)overhead cost 制造费用 @xKfq Koqg
O (449)overtrading 超过营业资金的经营 {#-I;I:
P (450)paid cheque 已付支票 kU*Fif
P (451)paid-up share capital 认定股本 `7.(dn>WL0
P (452)parent company 母公司 ,hMd xZJd
P (453)pareto distribution 帕累托分布 |f9fq~'1e
P (454)participating preference shares 参与优先股 Z/ Vb _
P (455)partnership 合伙 7iI6._"!w
P (456)payable ledger 应付款项账户 R^[b
I;
P (457)payback 回收期 $2tPqZ>
P (458)payments and receipts account 收入和支出报表 l1<]p dLTR
P (459)payments withheld 保留款额 \FE
P (460)payroll 工资单 75>)1H)Xm
P (461)payroll analysis 工资分析 UbWeE,T~S
P (462)percentage profit on turnover 利润对营业额比率 hn$l<8=Q_
P (463)period cost 期间成本 rsr}%J
P (464)perpetual inventory 永续盘存 OrN~ Y#D
P (465)personal account 记名账户 9 E@}@ZV(
P (466)PEPT 项目评审法 itH`
s<E
P (467)petty cash account 备用金账户 G54,`uz2
P (468)petty cash voucher 备用金凭证 A.f!SYV6
P (469)physical inventory 实地盘存 S,I|8
YE
P (470)planning 计划 orT%lHwjL
P (471)planning horizon 计划时限
