N (428)number of days stock 存货周转天数 @0|nq9l1
N (429)number of weeks stock 存货周转周数 Ihg~Q4t
O (430)objective classification 客体分类 Rboof`pVt
O (431)obsolescence 陈旧 @^!\d#/M
O (432)off balance sheet finance 资产负债表外筹资 .b,~f
O (433)offer for sale 标价出售 N<liS3>
O (434)operating budget 经营预算 lUHt
jr
O (435)operating lease 经营租赁 >ZeEX,N
O (436)operating statement 营业报表 r1G8]a gO
O (437)operation time 操作时间 ra:GzkIw
O (438)operational control 经营控制 zmb@*/fK
O (439)operational gearing 经营杠杆 @h#Xix7
O (440)operating plans 经营计划 D#jX6
O (441)opportunity cost 机会成本 b@6:1x
O (442)order 定单 ufPCx|x~
O (443)ordinary shares 普通股 Vj
B*{,
O (444)out-of-date cheque 过期支票 {2:d`f
qD
O (445)over capitalization 过分资本化 GJ `UO
O (446)overhead 制造费用 1~@|eWr|
O (447)overhead absorption rate 制造费用分配率 Szts<n5
O (448)overhead cost 制造费用 2ce'fMV
O (449)overtrading 超过营业资金的经营 g\&2s,
P (450)paid cheque 已付支票 E0YU[([G
P (451)paid-up share capital 认定股本 43L|QFo
P (452)parent company 母公司 BI.V0@qZ
P (453)pareto distribution 帕累托分布 r?^"65=
P (454)participating preference shares 参与优先股 fK_~lGY(
P (455)partnership 合伙 <tuS,.
P (456)payable ledger 应付款项账户 u!Bk,}CE`
P (457)payback 回收期 B\[-fq
P (458)payments and receipts account 收入和支出报表 W2 <3C
P (459)payments withheld 保留款额 [4>r6Hqxr
P (460)payroll 工资单 K]<u8eF
P (461)payroll analysis 工资分析 Q#pnj t
hM
P (462)percentage profit on turnover 利润对营业额比率 ]fE3s{y
&-
P (463)period cost 期间成本 ^f|<R8 `
P (464)perpetual inventory 永续盘存 B{aU;{1
P (465)personal account 记名账户 Dtt-|_EMS
P (466)PEPT 项目评审法 oLS7`+b$
P (467)petty cash account 备用金账户 !M(:U,?B
P (468)petty cash voucher 备用金凭证 XWtiwf'K
P (469)physical inventory 实地盘存 7Z0/(V.
-
P (470)planning 计划 e+@xsn3
P (471)planning horizon 计划时限