N (428)number of days stock 存货周转天数 zSj.Y{J
N (429)number of weeks stock 存货周转周数 )MmMs"Um
O (430)objective classification 客体分类 p\b:uy6#
O (431)obsolescence 陈旧 jYO@ %bQ
O (432)off balance sheet finance 资产负债表外筹资 s|%mGt &L
O (433)offer for sale 标价出售 }g5h"N\$o
O (434)operating budget 经营预算 =TwV_Dro~
O (435)operating lease 经营租赁 -Ufd+(
O (436)operating statement 营业报表 j#3}nJB%#i
O (437)operation time 操作时间 2,E&}a|;b
O (438)operational control 经营控制 -O^ b
O (439)operational gearing 经营杠杆 #B;` T[
O (440)operating plans 经营计划 |Tf}8e
O (441)opportunity cost 机会成本 kHm1aE<
O (442)order 定单 W
^60BZ
O (443)ordinary shares 普通股 >c5Vz^uM{4
O (444)out-of-date cheque 过期支票 ) m%ghpX
O (445)over capitalization 过分资本化 6./h0kD`
O (446)overhead 制造费用 #O\4XZ,Lv
O (447)overhead absorption rate 制造费用分配率 ce1KUwo]
O (448)overhead cost 制造费用 ZQsE07
O (449)overtrading 超过营业资金的经营 ol:,02E&
P (450)paid cheque 已付支票 leg@ia
P (451)paid-up share capital 认定股本 `-qSvjX
P (452)parent company 母公司 g@`14U/|
P (453)pareto distribution 帕累托分布 -gv@
.# N
P (454)participating preference shares 参与优先股 no)Spo'
P (455)partnership 合伙 U$ _?T-x
P (456)payable ledger 应付款项账户 H.v`JNs(
P (457)payback 回收期 O]4!U#A
P (458)payments and receipts account 收入和支出报表 xJJ
lV P
P (459)payments withheld 保留款额 el;^cMY
P (460)payroll 工资单 Tf21K9+`L
P (461)payroll analysis 工资分析 1;080|,s
P (462)percentage profit on turnover 利润对营业额比率 :-Ho5DHg
P (463)period cost 期间成本 {ZY^tT
sY
P (464)perpetual inventory 永续盘存 Bl3G_Ep
P (465)personal account 记名账户 *x)WF;(]g
P (466)PEPT 项目评审法 rcOpOoU|
P (467)petty cash account 备用金账户 t A\N$
P (468)petty cash voucher 备用金凭证 0r_8/|N#
P (469)physical inventory 实地盘存 7.hVbjy'-
P (470)planning 计划 7==Uz?}C
P (471)planning horizon 计划时限