N (428)number of days stock 存货周转天数 ,XZ[L?
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N (429)number of weeks stock 存货周转周数 ?pLKUA h
O (430)objective classification 客体分类 X` QfOs#\
O (431)obsolescence 陈旧 q%/ciPgE
O (432)off balance sheet finance 资产负债表外筹资 wU|Y`wJmF
O (433)offer for sale 标价出售 !{L6
4qI
O (434)operating budget 经营预算 gkN|3^
O (435)operating lease 经营租赁 dF-d
O (436)operating statement 营业报表 @$ea-fK??
O (437)operation time 操作时间 c20'{kH
O (438)operational control 经营控制 'aWzam>
O (439)operational gearing 经营杠杆 w Jb\Q
O (440)operating plans 经营计划 1HBdIWhHv.
O (441)opportunity cost 机会成本 :e&P's=
O (442)order 定单 HKr6h?Si^
O (443)ordinary shares 普通股 ;zbF~5e
O (444)out-of-date cheque 过期支票 :h|nV
~
O (445)over capitalization 过分资本化 h2Pvj37
O (446)overhead 制造费用 n,Z B-"dW
O (447)overhead absorption rate 制造费用分配率 x7s75
O (448)overhead cost 制造费用 '$cU\DTN6
O (449)overtrading 超过营业资金的经营 t-vH \m
P (450)paid cheque 已付支票 4I[g{S
nF
P (451)paid-up share capital 认定股本 !u}} V
P (452)parent company 母公司 ZA;wv+hF=
P (453)pareto distribution 帕累托分布 m
ST/u>'
P (454)participating preference shares 参与优先股 u.}z}'-
P (455)partnership 合伙 {FavF 9O
P (456)payable ledger 应付款项账户 W .c:Pulg
P (457)payback 回收期 JQ*CF(9
P (458)payments and receipts account 收入和支出报表 k($N_XlE
P (459)payments withheld 保留款额 /}]Irj4m
P (460)payroll 工资单 U 9?!|h;7
P (461)payroll analysis 工资分析 ;t
R,w
P (462)percentage profit on turnover 利润对营业额比率 7@.UkBOx
P (463)period cost 期间成本 =;1MpD
P (464)perpetual inventory 永续盘存 e/?>6'6 5
P (465)personal account 记名账户 wec|~Rc-
P (466)PEPT 项目评审法 [-@Lbu-|
P (467)petty cash account 备用金账户 S> f8j?n
P (468)petty cash voucher 备用金凭证 !5~{?sr>
P (469)physical inventory 实地盘存 0!n6tz lT
P (470)planning 计划 Q6cF<L`bW
P (471)planning horizon 计划时限