N (428)number of days stock 存货周转天数 W;]UP$5l
N (429)number of weeks stock 存货周转周数 T)f_W
O (430)objective classification 客体分类 SliQwm5
O (431)obsolescence 陈旧
0lr4d Y
O (432)off balance sheet finance 资产负债表外筹资 LE80`t>M#
O (433)offer for sale 标价出售 ]G~N+\8]U
O (434)operating budget 经营预算 wf<`J/7u
O (435)operating lease 经营租赁 fUKdC\WL
O (436)operating statement 营业报表 } %CbZ/7&
O (437)operation time 操作时间 <sYw%9V
O (438)operational control 经营控制 5>[sCl-
O (439)operational gearing 经营杠杆 ^^3va)1{!
O (440)operating plans 经营计划 ieRBD6_
O (441)opportunity cost 机会成本 X3L[y\
O (442)order 定单 f<4q ]HCa
O (443)ordinary shares 普通股 cW\Y?x
O (444)out-of-date cheque 过期支票 ! vVjZ
O (445)over capitalization 过分资本化 G^@Jgx3n
O (446)overhead 制造费用 @3TkD_B&
O (447)overhead absorption rate 制造费用分配率 B "F`OS[
O (448)overhead cost 制造费用 h
Io S#]
O (449)overtrading 超过营业资金的经营
)LrCoI =|
P (450)paid cheque 已付支票 To{G#QEgG
P (451)paid-up share capital 认定股本 4\SBf\ c
P (452)parent company 母公司 .O%1)p
P (453)pareto distribution 帕累托分布 3et2\wOX1x
P (454)participating preference shares 参与优先股 ?$@KwA
P (455)partnership 合伙 A.C278^O8
P (456)payable ledger 应付款项账户 \g:qQ*.
P (457)payback 回收期 '[yqi1
&
P (458)payments and receipts account 收入和支出报表 Q1I_=fT
P (459)payments withheld 保留款额 IL2Gsj)M
P (460)payroll 工资单 -1r &s
P (461)payroll analysis 工资分析 %OTA5
P (462)percentage profit on turnover 利润对营业额比率 c]!D`FA*K
P (463)period cost 期间成本 q|$>H6H4b
P (464)perpetual inventory 永续盘存 B6'%J
P (465)personal account 记名账户 K9O,7h:x
P (466)PEPT 项目评审法 &J/4J
P (467)petty cash account 备用金账户 ctUF/[_w;
P (468)petty cash voucher 备用金凭证 pg}+lYGP
P (469)physical inventory 实地盘存 u"8 ;fS
P (470)planning 计划
kl3S~gE4@
P (471)planning horizon 计划时限