N (428)number of days stock 存货周转天数 x48'1&m
N (429)number of weeks stock 存货周转周数 i~)NQmH<
O (430)objective classification 客体分类 Vd+Q:L
O (431)obsolescence 陈旧 YN@6}B#1
O (432)off balance sheet finance 资产负债表外筹资 &|N%#pYS
O (433)offer for sale 标价出售 %X9b=%'+
O (434)operating budget 经营预算 9&%#nN4`8
O (435)operating lease 经营租赁 _(6`{PWY
O (436)operating statement 营业报表 l>~`;W
O (437)operation time 操作时间 +~d1;0l
|
O (438)operational control 经营控制 r!$'!lCR
O (439)operational gearing 经营杠杆 JzMZB"Z?
O (440)operating plans 经营计划 @8nLQh^
O (441)opportunity cost 机会成本 vJRnBq+y
O (442)order 定单 \2Og>{"U
O (443)ordinary shares 普通股 uuSR%KK]|
O (444)out-of-date cheque 过期支票 &xiOTkqB
O (445)over capitalization 过分资本化 ~XUOW Y75
O (446)overhead 制造费用 ,;.B4
O (447)overhead absorption rate 制造费用分配率 RzS|dGNQE
O (448)overhead cost 制造费用 2QGMe}
O (449)overtrading 超过营业资金的经营 L)F1NuR
P (450)paid cheque 已付支票 7]|zkjgI
P (451)paid-up share capital 认定股本 i3Hz"Qs;
P (452)parent company 母公司 qO-C%p
[5
P (453)pareto distribution 帕累托分布 `l/:NF
P (454)participating preference shares 参与优先股 M
XZq
P (455)partnership 合伙 gg-};0P-
P (456)payable ledger 应付款项账户 9?;@*x
P (457)payback 回收期 :N@U[Wx0A
P (458)payments and receipts account 收入和支出报表 tAqA^f*{
P (459)payments withheld 保留款额 #
JA}LA"l
P (460)payroll 工资单 (=1q!c`
P (461)payroll analysis 工资分析 \=!H 2M
P (462)percentage profit on turnover 利润对营业额比率 -J,Q;tj
P (463)period cost 期间成本 r C_d$Jv
P (464)perpetual inventory 永续盘存 M8';%=@
P (465)personal account 记名账户 MO[kr2T
P (466)PEPT 项目评审法 99e*]')A%
P (467)petty cash account 备用金账户 ljPq2v ]
P (468)petty cash voucher 备用金凭证 vv+D*e&<
P (469)physical inventory 实地盘存 m0A# 6=<
P (470)planning 计划 [p ii
P (471)planning horizon 计划时限