N (428)number of days stock 存货周转天数 ];2eIe
N (429)number of weeks stock 存货周转周数 zXf+ie o
O (430)objective classification 客体分类 =,]J"n8|v
O (431)obsolescence 陈旧 Gf ]s?J^a
O (432)off balance sheet finance 资产负债表外筹资 Sf'5/9<DW+
O (433)offer for sale 标价出售 O.}gG6u5
O (434)operating budget 经营预算 RK3/!C`
O (435)operating lease 经营租赁 gX _BJ6
O (436)operating statement 营业报表 I2Dm M"-|
O (437)operation time 操作时间 <d5vVn
O (438)operational control 经营控制 4K;j:ZJ"x
O (439)operational gearing 经营杠杆 G- (c+6Mn
O (440)operating plans 经营计划 l{a&Zy)
O (441)opportunity cost 机会成本 5) o IPHXw
O (442)order 定单 o%QQ7S3 P
O (443)ordinary shares 普通股 yK7>^ p}V
O (444)out-of-date cheque 过期支票
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O (445)over capitalization 过分资本化 `
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O (446)overhead 制造费用 1Dcar
F
O (447)overhead absorption rate 制造费用分配率 .- Lqo=o\
O (448)overhead cost 制造费用 udZ : OU<
O (449)overtrading 超过营业资金的经营 ?W|IC8~d')
P (450)paid cheque 已付支票 l9ihW^
P (451)paid-up share capital 认定股本 zB$6e!fc
P (452)parent company 母公司 rWs5s!l,
P (453)pareto distribution 帕累托分布 VfcQibm
P (454)participating preference shares 参与优先股 nm-Y?!J
P (455)partnership 合伙 |\
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P (456)payable ledger 应付款项账户
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P (457)payback 回收期 _z 5C
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P (458)payments and receipts account 收入和支出报表 e d*AU,^@v
P (459)payments withheld 保留款额 y&Hh8|'mC
P (460)payroll 工资单 5#o,]tP
P (461)payroll analysis 工资分析 7 f*_
P (462)percentage profit on turnover 利润对营业额比率 w;$ +7
P (463)period cost 期间成本 ~=mM/@
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P (464)perpetual inventory 永续盘存 Wu&Di8GhP
P (465)personal account 记名账户 /nP=E
P (466)PEPT 项目评审法 g\)z!DQ]
P (467)petty cash account 备用金账户 WLl9>v^1
P (468)petty cash voucher 备用金凭证 S%fBt?-Cm
P (469)physical inventory 实地盘存 8 vw]u_e
P (470)planning 计划 `@ D4?8_
P (471)planning horizon 计划时限
