N (428)number of days stock 存货周转天数 q|{z9V<
N (429)number of weeks stock 存货周转周数 ,j6R/sg
O (430)objective classification 客体分类 u69UUkG
O (431)obsolescence 陈旧 ck< `kJ`b
O (432)off balance sheet finance 资产负债表外筹资 Ht:\
z;cu
O (433)offer for sale 标价出售
kRjNz~g
O (434)operating budget 经营预算 9}wI@
O (435)operating lease 经营租赁 K491QXG
O (436)operating statement 营业报表 = GyABK
O (437)operation time 操作时间 G@KDRv
O (438)operational control 经营控制 G^sx/H76J
O (439)operational gearing 经营杠杆 Lf)JO|o
O (440)operating plans 经营计划 jlA6~n
O (441)opportunity cost 机会成本 0xx4rpH
O (442)order 定单 ]$uC~b
O (443)ordinary shares 普通股 DRpFEWsm
O (444)out-of-date cheque 过期支票 g>@a
O (445)over capitalization 过分资本化 ?fN6_x2e3
O (446)overhead 制造费用 zO2=o5nF.
O (447)overhead absorption rate 制造费用分配率 kY?tUpM!TB
O (448)overhead cost 制造费用 9Fy'L#%
O (449)overtrading 超过营业资金的经营 tI@aRF=p]2
P (450)paid cheque 已付支票 NLr a"Z
P (451)paid-up share capital 认定股本 BhYvEbt
P (452)parent company 母公司 Q*Y-@lZ
P (453)pareto distribution 帕累托分布 HC}vO0X4
P (454)participating preference shares 参与优先股 !Rc
%
P (455)partnership 合伙 :C>iV+B j
P (456)payable ledger 应付款项账户 74ho=
P (457)payback 回收期 -u(,*9]cJ*
P (458)payments and receipts account 收入和支出报表 Gy[anDE&
P (459)payments withheld 保留款额 O,Tp,wT
P (460)payroll 工资单 i\_LLXc
P (461)payroll analysis 工资分析 s=]NKJaQH
P (462)percentage profit on turnover 利润对营业额比率 "
F}dZ
P (463)period cost 期间成本 R[14scV
P (464)perpetual inventory 永续盘存 Ph%{h"
P (465)personal account 记名账户 wAw1K 2d
P (466)PEPT 项目评审法 x
|yJCs>
P (467)petty cash account 备用金账户 $E&T6=Wn
P (468)petty cash voucher 备用金凭证 I-}ms
P (469)physical inventory 实地盘存 |gWA'O0S
P (470)planning 计划 &l0K~7)b
P (471)planning horizon 计划时限