N (428)number of days stock 存货周转天数 8$C?j\J|*
N (429)number of weeks stock 存货周转周数 Tg\wBhJr|
O (430)objective classification 客体分类 ]aTF0 R
O (431)obsolescence 陈旧 jRYW3a_7
O (432)off balance sheet finance 资产负债表外筹资 /w2jlu}yt
O (433)offer for sale 标价出售 J1gLT $
O (434)operating budget 经营预算 c},wW@SF2W
O (435)operating lease 经营租赁 G+zI h}9
O (436)operating statement 营业报表 gL}x| Q2`
O (437)operation time 操作时间 *#g[
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O (438)operational control 经营控制 _8'z "w F
O (439)operational gearing 经营杠杆 BNpc-O~
O (440)operating plans 经营计划 &JHqUVs^
O (441)opportunity cost 机会成本 "Iwd-#;$;
O (442)order 定单 v JPX`T|
O (443)ordinary shares 普通股 8lfKlXR78
O (444)out-of-date cheque 过期支票 Z z@wbhMV
O (445)over capitalization 过分资本化 B96"|v$
O (446)overhead 制造费用 a<d$P*I(cH
O (447)overhead absorption rate 制造费用分配率 qF57T>v|
O (448)overhead cost 制造费用 B[B(=4EzMP
O (449)overtrading 超过营业资金的经营 do&0m[x%
P (450)paid cheque 已付支票 ?2i\E RG?
P (451)paid-up share capital 认定股本 9G=H
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P (452)parent company 母公司 x3]y *6
P (453)pareto distribution 帕累托分布 g q[`g=x
P (454)participating preference shares 参与优先股 MMS#Ci=Lj
P (455)partnership 合伙 Egr'IbB
P (456)payable ledger 应付款项账户 <Pg<F[eDM
P (457)payback 回收期 :elTqw>pn
P (458)payments and receipts account 收入和支出报表 ^{R .X:a
P (459)payments withheld 保留款额 U9]&~jR
P (460)payroll 工资单 lJ/{.uK
P (461)payroll analysis 工资分析 0D:e P``
P (462)percentage profit on turnover 利润对营业额比率 m?_@.O@]
P (463)period cost 期间成本 IM$I=5y e
P (464)perpetual inventory 永续盘存 `6QQS3fk!
P (465)personal account 记名账户 "pW@[2Dkx/
P (466)PEPT 项目评审法 / o ]j
P (467)petty cash account 备用金账户 m. DC
P (468)petty cash voucher 备用金凭证 L$4nbOu\~
P (469)physical inventory 实地盘存 ;/|3U7{ c
P (470)planning 计划 IM9P5?kJ
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P (471)planning horizon 计划时限
