N (428)number of days stock 存货周转天数 &P{
N (429)number of weeks stock 存货周转周数 J&UFP{)
O (430)objective classification 客体分类 ZK<kn8JJ
O (431)obsolescence 陈旧 G%~=hEK0
O (432)off balance sheet finance 资产负债表外筹资 R<
@o]p
O (433)offer for sale 标价出售 ~8~B VwZ_
O (434)operating budget 经营预算 +%(iGI{
O (435)operating lease 经营租赁 0HK03&
O (436)operating statement 营业报表 ?PORPv#
O (437)operation time 操作时间 Zy^mSI4i
O (438)operational control 经营控制 SvC|"-[mJ
O (439)operational gearing 经营杠杆 g/,fjM_
O (440)operating plans 经营计划 <e"O`*ZJ
O (441)opportunity cost 机会成本 V3baEy>=z
O (442)order 定单
b<v \
O (443)ordinary shares 普通股 7cin?Z1
O (444)out-of-date cheque 过期支票 |,M&ks
O (445)over capitalization 过分资本化 3nv7Uz
O (446)overhead 制造费用 .{
^4I
O (447)overhead absorption rate 制造费用分配率 ']^e,9=Q
O (448)overhead cost 制造费用 cAJK
FuX"
O (449)overtrading 超过营业资金的经营 w#[Ul9=?6
P (450)paid cheque 已付支票 fU^B
3S6X
P (451)paid-up share capital 认定股本 bsVms,&
P (452)parent company 母公司 6ae
P (453)pareto distribution 帕累托分布 /!ZeMY:x
P (454)participating preference shares 参与优先股 @!6eRp>Z
P (455)partnership 合伙 3N6U6.Tqb
P (456)payable ledger 应付款项账户 )BNm~sP
P (457)payback 回收期 3n9$qr='
P (458)payments and receipts account 收入和支出报表 `84pql,
P (459)payments withheld 保留款额 4S|! iOY
P (460)payroll 工资单 Im%|9g;P
P (461)payroll analysis 工资分析 8[5%l7's
P (462)percentage profit on turnover 利润对营业额比率 +aRjJ/*
P (463)period cost 期间成本
*>%34m93
P (464)perpetual inventory 永续盘存 +:1ay
^YI
P (465)personal account 记名账户 L
s#pe
P (466)PEPT 项目评审法 1;r^QAK&
P (467)petty cash account 备用金账户 ?^P#P0
P (468)petty cash voucher 备用金凭证 ~(Gv/x
P (469)physical inventory 实地盘存 6"Q/Y[y
P (470)planning 计划 w~M5)b
P (471)planning horizon 计划时限