N (428)number of days stock 存货周转天数 fBQZ=zh
N (429)number of weeks stock 存货周转周数
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O (430)objective classification 客体分类 BG'gk#J+f
O (431)obsolescence 陈旧 %2 >FSE
O (432)off balance sheet finance 资产负债表外筹资 :
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O (433)offer for sale 标价出售 0|HhA,u
O (434)operating budget 经营预算 9gWQGk ql
O (435)operating lease 经营租赁 R,y8~D
O (436)operating statement 营业报表 ! D z:6r
O (437)operation time 操作时间 <q_H 3|
O (438)operational control 经营控制 & ??)gMM[
O (439)operational gearing 经营杠杆 n:7=z0
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O (440)operating plans 经营计划 Uz1u6BF
O (441)opportunity cost 机会成本 i~\gEMaO
O (442)order 定单 ,,@_r&f:
O (443)ordinary shares 普通股 @w2}WX>
O (444)out-of-date cheque 过期支票 H 9&? <j1n
O (445)over capitalization 过分资本化 L:' Y#VI{
O (446)overhead 制造费用 "+| >nA=7
O (447)overhead absorption rate 制造费用分配率 0V1kZ.
O (448)overhead cost 制造费用 Gk!v-h9cq
O (449)overtrading 超过营业资金的经营 8^M5u>=t;
P (450)paid cheque 已付支票 qT}&XK`Q^
P (451)paid-up share capital 认定股本 !4
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P (452)parent company 母公司 4$_8#w B1&
P (453)pareto distribution 帕累托分布 KnbP@!+c
P (454)participating preference shares 参与优先股 IMV oNKW-
P (455)partnership 合伙 C8(sH @
P (456)payable ledger 应付款项账户 rPQ$e!m1Ee
P (457)payback 回收期 H4%wq
P (458)payments and receipts account 收入和支出报表 mv + .5X
P (459)payments withheld 保留款额 }p&aI?- B
P (460)payroll 工资单 Ef7 Kx49I
P (461)payroll analysis 工资分析 VM - J^
P (462)percentage profit on turnover 利润对营业额比率 !WDdq_n*v
P (463)period cost 期间成本 CIV6 Qe"<
P (464)perpetual inventory 永续盘存 2b !b
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P (465)personal account 记名账户 @^` -VF
P (466)PEPT 项目评审法 ]QpR>b=[j
P (467)petty cash account 备用金账户 ^B5Hjf9
P (468)petty cash voucher 备用金凭证 F= # zy#@.
P (469)physical inventory 实地盘存 #`?uV)(
P (470)planning 计划 {
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P (471)planning horizon 计划时限
