N (428)number of days stock 存货周转天数 8_byS<b8
N (429)number of weeks stock 存货周转周数 `#@#eZ
O (430)objective classification 客体分类 _=0%3Sh
O (431)obsolescence 陈旧 aT|SKb`
O (432)off balance sheet finance 资产负债表外筹资 DEJ0<pnQr
O (433)offer for sale 标价出售 a7$-gW"Z(,
O (434)operating budget 经营预算 WXHvUiFf
O (435)operating lease 经营租赁 _G3L+St
O (436)operating statement 营业报表 K/WnK:LU
O (437)operation time 操作时间 p G|-<6WY
O (438)operational control 经营控制 ^4MRG6G
O (439)operational gearing 经营杠杆 A c^hZ.qPz
O (440)operating plans 经营计划 D)shWJRlvW
O (441)opportunity cost 机会成本 5SV w71*
O (442)order 定单 C_>
WU
O (443)ordinary shares 普通股 rtM29~c>@
O (444)out-of-date cheque 过期支票 pQ~Y
7
O (445)over capitalization 过分资本化 10tlD<eYb
O (446)overhead 制造费用 ^.3(o{g
O (447)overhead absorption rate 制造费用分配率 N
m{|
O (448)overhead cost 制造费用 <S[]VXy
O (449)overtrading 超过营业资金的经营 YQ? "~[mL
P (450)paid cheque 已付支票 2/o
_,k
P (451)paid-up share capital 认定股本 r?9D/|`
P (452)parent company 母公司 *2,tGZ
P (453)pareto distribution 帕累托分布 s!73To}>
P (454)participating preference shares 参与优先股 =Jyi9VN=&
P (455)partnership 合伙 9}-;OJe
P (456)payable ledger 应付款项账户 \d
-H+t]
P (457)payback 回收期 %Z~0v
wY
P (458)payments and receipts account 收入和支出报表 DP@F-Q4
P (459)payments withheld 保留款额 A4K8DP
P (460)payroll 工资单 C" SG':
P (461)payroll analysis 工资分析 %*bGW'Cw
P (462)percentage profit on turnover 利润对营业额比率 LI}@qL
e
P (463)period cost 期间成本 \9t/*%:
P (464)perpetual inventory 永续盘存 H8!;
XB
P (465)personal account 记名账户 hqDnm
zG
P (466)PEPT 项目评审法 !)r1zSY"g
P (467)petty cash account 备用金账户 "udA-;!@&
P (468)petty cash voucher 备用金凭证
M4H~]Ftn
P (469)physical inventory 实地盘存 e^=b#!}-5:
P (470)planning 计划 6uS;H]nd<
P (471)planning horizon 计划时限