N (428)number of days stock 存货周转天数 $npT[~U5
N (429)number of weeks stock 存货周转周数 tasUZ#\6
O (430)objective classification 客体分类 1JztFix
O (431)obsolescence 陈旧 7UdM
O (432)off balance sheet finance 资产负债表外筹资 @\f^0^G
O (433)offer for sale 标价出售 n ~shK<!C
O (434)operating budget 经营预算 ] Hzt b
O (435)operating lease 经营租赁 [n \2
O (436)operating statement 营业报表 I@yCTl uV$
O (437)operation time 操作时间 Qa-K$dm%
O (438)operational control 经营控制 hw=
Ft4L
O (439)operational gearing 经营杠杆 w8U&ls 1b
O (440)operating plans 经营计划 VXR>]HUF
O (441)opportunity cost 机会成本 ? }kG` q
O (442)order 定单 KX'{[7}m'
O (443)ordinary shares 普通股 &e#~<Wm82
O (444)out-of-date cheque 过期支票 D XJ` oh
O (445)over capitalization 过分资本化 e[&L9U6GW-
O (446)overhead 制造费用 \$*7 >`k
O (447)overhead absorption rate 制造费用分配率 |wH5sjT
O (448)overhead cost 制造费用 P:k>aHnW
O (449)overtrading 超过营业资金的经营 L.S;J[a;
P (450)paid cheque 已付支票 ?~hHGf\^b6
P (451)paid-up share capital 认定股本 @d
mV
P (452)parent company 母公司 Q9Kve3u-i
P (453)pareto distribution 帕累托分布 ki?S~' a
P (454)participating preference shares 参与优先股 56zL" TF`
P (455)partnership 合伙 19E 8'@
P (456)payable ledger 应付款项账户 MP_ ~<Q
P (457)payback 回收期 SqEgn}m$
P (458)payments and receipts account 收入和支出报表 +@p%
p
P (459)payments withheld 保留款额 lT&eJO~?5
P (460)payroll 工资单 = a@ j=
P (461)payroll analysis 工资分析 hc >HQrd
P (462)percentage profit on turnover 利润对营业额比率 4 QvsBpz@
P (463)period cost 期间成本 C71qPb|$R
P (464)perpetual inventory 永续盘存 BG6B :
P (465)personal account 记名账户 l49*<nkmq
P (466)PEPT 项目评审法 ]n_
k`
P (467)petty cash account 备用金账户 k <=//r
P (468)petty cash voucher 备用金凭证 j4 jTSLQ\
P (469)physical inventory 实地盘存 C8 Q a$._
P (470)planning 计划 i rU 6 D
P (471)planning horizon 计划时限
