N (428)number of days stock 存货周转天数 (u G4W|?p
N (429)number of weeks stock 存货周转周数 o~-X7)]
O (430)objective classification 客体分类 a ^)Mx9
O (431)obsolescence 陈旧 p fBO 5Ys
O (432)off balance sheet finance 资产负债表外筹资 3 (5RUI-
O (433)offer for sale 标价出售 ^CK)q2K>[
O (434)operating budget 经营预算 )b%c]!
O (435)operating lease 经营租赁 +rT(
O (436)operating statement 营业报表 <go~WpA|r
O (437)operation time 操作时间 T![K
i
O (438)operational control 经营控制 R NA03
O (439)operational gearing 经营杠杆 L|q<B p z
O (440)operating plans 经营计划 y{<#pS.
O (441)opportunity cost 机会成本 gw* d"~A
O (442)order 定单 <;6
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O (443)ordinary shares 普通股 f <w*l<@
O (444)out-of-date cheque 过期支票 KV5lpN PC
O (445)over capitalization 过分资本化 o` 77gkLO
O (446)overhead 制造费用 G wW#Ww;Oc
O (447)overhead absorption rate 制造费用分配率 9iF e^^<ss
O (448)overhead cost 制造费用 DYWC]*
O (449)overtrading 超过营业资金的经营 42wcpSp
P (450)paid cheque 已付支票 hL` zV
P (451)paid-up share capital 认定股本 dJLJh*=AG
P (452)parent company 母公司 lTB!yF.r|
P (453)pareto distribution 帕累托分布 .d
"+M{I
P (454)participating preference shares 参与优先股 Dz50,*}J
P (455)partnership 合伙 EORRS P,$2
P (456)payable ledger 应付款项账户 =wj~6:Bf
P (457)payback 回收期 }=|ZEhtOp
P (458)payments and receipts account 收入和支出报表 {;4PP463
P (459)payments withheld 保留款额 I)Lb"
P (460)payroll 工资单 qXI30Yo#d
P (461)payroll analysis 工资分析 !n{c# HfG
P (462)percentage profit on turnover 利润对营业额比率 ltrSTH,kL
P (463)period cost 期间成本 =+"'=o
P (464)perpetual inventory 永续盘存 !X8UP{J)L
P (465)personal account 记名账户 4jz] c"p-
P (466)PEPT 项目评审法 @}?D<O8#"#
P (467)petty cash account 备用金账户 +z D'r5
P (468)petty cash voucher 备用金凭证 A$F;fCV*
P (469)physical inventory 实地盘存 ;:|KfXiC8
P (470)planning 计划 O2,g] t~C
P (471)planning horizon 计划时限
