N (428)number of days stock 存货周转天数 _BcYS
N (429)number of weeks stock 存货周转周数 <mc[-To
O (430)objective classification 客体分类 MR90 }wXE
O (431)obsolescence 陈旧 Uv6#d":f;
O (432)off balance sheet finance 资产负债表外筹资 1R/=as,R
O (433)offer for sale 标价出售 `j59MSuK
O (434)operating budget 经营预算 0VV 1!g
O (435)operating lease 经营租赁 ]FLuiC
O (436)operating statement 营业报表 )> )_>[
O (437)operation time 操作时间 ms=I lz
O (438)operational control 经营控制 ?Rl?Pp=>
O (439)operational gearing 经营杠杆 8VLr*83~8
O (440)operating plans 经营计划 <R:KR(bT
O (441)opportunity cost 机会成本 /
X i:k
O (442)order 定单 jZ < *XX
O (443)ordinary shares 普通股 Q:]F* p2
O (444)out-of-date cheque 过期支票 ybtje=3E
O (445)over capitalization 过分资本化 .cA[b
O (446)overhead 制造费用 <3;/,>^ Pm
O (447)overhead absorption rate 制造费用分配率 %S22[;v{N
O (448)overhead cost 制造费用 GA6)O-^G
O (449)overtrading 超过营业资金的经营 AM}-dKei|
P (450)paid cheque 已付支票 bQk5R._got
P (451)paid-up share capital 认定股本 S:] w@$
P (452)parent company 母公司 l_LfV ON
P (453)pareto distribution 帕累托分布 J=/| iW
P (454)participating preference shares 参与优先股 (tEW#l'}
P (455)partnership 合伙 VGBL<X
P (456)payable ledger 应付款项账户 {M]m cRB(
P (457)payback 回收期 C ,Je >G
P (458)payments and receipts account 收入和支出报表 nTj Q4y
P (459)payments withheld 保留款额 FXFQ@q*}v
P (460)payroll 工资单 :Ke~b_$Uy-
P (461)payroll analysis 工资分析 H7)(<6b,z
P (462)percentage profit on turnover 利润对营业额比率 @4_CR
P (463)period cost 期间成本 hHoc7
P (464)perpetual inventory 永续盘存 Gq;0j:?CC
P (465)personal account 记名账户 GZ@!jF>!u
P (466)PEPT 项目评审法 }rVnuRq
P (467)petty cash account 备用金账户 (@`+
Le
P (468)petty cash voucher 备用金凭证 R+Ke|C
P (469)physical inventory 实地盘存 Y( /VW&K&:
P (470)planning 计划 A0S6 4(
P (471)planning horizon 计划时限
