N (428)number of days stock 存货周转天数 1Z}5ykM3
N (429)number of weeks stock 存货周转周数
8z1z<\
O (430)objective classification 客体分类 *&I>3;~%^}
O (431)obsolescence 陈旧 i=EOk}R
O (432)off balance sheet finance 资产负债表外筹资 cX- M9Cz
O (433)offer for sale 标价出售 Bz ;r< Kn
O (434)operating budget 经营预算 13s/m&
O (435)operating lease 经营租赁 x]c8?H9,&
O (436)operating statement 营业报表 ]W5*R07
O (437)operation time 操作时间 P4[kW}R
O (438)operational control 经营控制 AT"gRCU$4
O (439)operational gearing 经营杠杆 KyyR Hf5
O (440)operating plans 经营计划 Vu5?;|^:
O (441)opportunity cost 机会成本 (t-hi8"
O (442)order 定单 >s^$ -
O (443)ordinary shares 普通股 jA{5 )-g
O (444)out-of-date cheque 过期支票 U+!RIF[Je
O (445)over capitalization 过分资本化 ^o3,YH
O (446)overhead 制造费用 @)U.Dbm
O (447)overhead absorption rate 制造费用分配率 #3rS{4[
O (448)overhead cost 制造费用 bTD?uX!^@
O (449)overtrading 超过营业资金的经营 |C4fg6XDL
P (450)paid cheque 已付支票 N1~bp?$1
P (451)paid-up share capital 认定股本 \( Sly&gL
P (452)parent company 母公司
+5zXbfO
P (453)pareto distribution 帕累托分布 )=~&l={T
P (454)participating preference shares 参与优先股 1q7&WG
P (455)partnership 合伙 D;Qx 9^.
P (456)payable ledger 应付款项账户 ^~H}N$W"-q
P (457)payback 回收期 KOy{?
P (458)payments and receipts account 收入和支出报表 EwPrh
P (459)payments withheld 保留款额 .C^P6S2oJ
P (460)payroll 工资单 8o5[tl
?w
P (461)payroll analysis 工资分析 FHOw ]"#
P (462)percentage profit on turnover 利润对营业额比率 ,cl bD4
P (463)period cost 期间成本 ]@$^Ju ,
P (464)perpetual inventory 永续盘存 yLC[-.H
P (465)personal account 记名账户 =?OU^ u`C
P (466)PEPT 项目评审法 =d{ 6=2Pt
P (467)petty cash account 备用金账户 $wUYK%.
P (468)petty cash voucher 备用金凭证 T3{O+aRt
P (469)physical inventory 实地盘存 *I]]Ogpq=
P (470)planning 计划 sq'm)g
P (471)planning horizon 计划时限
