N (428)number of days stock 存货周转天数 o+`6LKg;
N (429)number of weeks stock 存货周转周数 0]KraLu"N
O (430)objective classification 客体分类 6vuq1
O (431)obsolescence 陈旧 S:4crI
O (432)off balance sheet finance 资产负债表外筹资 q5h*`
7f
O (433)offer for sale 标价出售 Ds#/
O (434)operating budget 经营预算 ~vmdXR`'T
O (435)operating lease 经营租赁 w\54j)rb
O (436)operating statement 营业报表 CTt vyr
O (437)operation time 操作时间 ~\ ,w {
O (438)operational control 经营控制 WARb"8Kg
O (439)operational gearing 经营杠杆 C*U'~qRK
O (440)operating plans 经营计划 <DKS+R
O (441)opportunity cost 机会成本 bmN q[}
O (442)order 定单 mK+IEZV<3
O (443)ordinary shares 普通股
`p;eIt
O (444)out-of-date cheque 过期支票 C{sLz9
O (445)over capitalization 过分资本化 3czeTj
O (446)overhead 制造费用 9TF f8'?d
O (447)overhead absorption rate 制造费用分配率 5>3}_
O (448)overhead cost 制造费用 IDkWGh
O (449)overtrading 超过营业资金的经营 +4[^!q*
H
P (450)paid cheque 已付支票 l Z#o+d2Y
P (451)paid-up share capital 认定股本 sw
A+f
P (452)parent company 母公司 'O5'i\uz
P (453)pareto distribution 帕累托分布 Y2xL>
F
P (454)participating preference shares 参与优先股 Vfv@7@q
P (455)partnership 合伙 L;gO;vO
P (456)payable ledger 应付款项账户 tz#gClo
P (457)payback 回收期 4&8Gr0C
P (458)payments and receipts account 收入和支出报表 FMkOo2{
P (459)payments withheld 保留款额 ^~{$wVGa
P (460)payroll 工资单 7.DtdyM
P (461)payroll analysis 工资分析 $0bjKy
P (462)percentage profit on turnover 利润对营业额比率 <;E
P (463)period cost 期间成本 ?$f)&O
P (464)perpetual inventory 永续盘存 %6AW7q
t
P (465)personal account 记名账户 J]m{b09F
P (466)PEPT 项目评审法 [V4 {c@
P (467)petty cash account 备用金账户 :
^ 8
P (468)petty cash voucher 备用金凭证 e[sK@jX6
P (469)physical inventory 实地盘存 66^ycZCH
P (470)planning 计划 y5Tlpi`g
P (471)planning horizon 计划时限