N (428)number of days stock 存货周转天数 {r8CzJ'f
N (429)number of weeks stock 存货周转周数 N
8vl<
Mq
O (430)objective classification 客体分类 0^z$COCv
O (431)obsolescence 陈旧 6iWuBsal
O (432)off balance sheet finance 资产负债表外筹资 w (-n1oSo
O (433)offer for sale 标价出售 X_F= ;XF/
O (434)operating budget 经营预算 mio'm
O (435)operating lease 经营租赁
U8!njLC
O (436)operating statement 营业报表 <,C})H?
O (437)operation time 操作时间 N!,l4!M\N
O (438)operational control 经营控制 Hkt'~L*
O (439)operational gearing 经营杠杆 $z]l4Hj
O (440)operating plans 经营计划 RI;RE/Z
O (441)opportunity cost 机会成本 swA"_A8>u
O (442)order 定单 }D O# {@af
O (443)ordinary shares 普通股 XN;eehB?aE
O (444)out-of-date cheque 过期支票 jw[`\h}8
O (445)over capitalization 过分资本化 Wg1WY}zG
O (446)overhead 制造费用 )^+$5OR\c
O (447)overhead absorption rate 制造费用分配率 |M_Bbo@ud
O (448)overhead cost 制造费用 '=@x2`U/
O (449)overtrading 超过营业资金的经营 9Ba<'wk/>"
P (450)paid cheque 已付支票 xWm'E2
P (451)paid-up share capital 认定股本 5P!17.W'u
P (452)parent company 母公司 D>Z_N?iR
P (453)pareto distribution 帕累托分布 "/"k50%
P (454)participating preference shares 参与优先股 =
Yk$Q\c
P (455)partnership 合伙 Dr:
}k*
P (456)payable ledger 应付款项账户 H>]x<#uz)
P (457)payback 回收期 vrG
NiGIi[
P (458)payments and receipts account 收入和支出报表 `h'^S,'*
P (459)payments withheld 保留款额 .R,8<4
P (460)payroll 工资单 Me>'QVr
P (461)payroll analysis 工资分析 6z
*L9Vy($
P (462)percentage profit on turnover 利润对营业额比率 zU%aobZ
P (463)period cost 期间成本 2srz) xEe
P (464)perpetual inventory 永续盘存 6>Y}2fT}o3
P (465)personal account 记名账户 G`z
48
P (466)PEPT 项目评审法 /a_|oCeC}
P (467)petty cash account 备用金账户 'Bx7b(xqk
P (468)petty cash voucher 备用金凭证 "e"`Or
P (469)physical inventory 实地盘存 $j/F7.S
P (470)planning 计划 wSK?mS6
P (471)planning horizon 计划时限