N (428)number of days stock 存货周转天数 $v^hzC
N (429)number of weeks stock 存货周转周数 ]<;,HGO
O (430)objective classification 客体分类 YH&=cI@
O (431)obsolescence 陈旧 ]c.w+<
O (432)off balance sheet finance 资产负债表外筹资 C?PQ>Q!f-
O (433)offer for sale 标价出售 2hh8G5IaQ
O (434)operating budget 经营预算 (eHyas %X
O (435)operating lease 经营租赁 k]b*&.EY1
O (436)operating statement 营业报表 NGx3f3 9
O (437)operation time 操作时间 ']_2@<XW)
O (438)operational control 经营控制 SQKhht`M
O (439)operational gearing 经营杠杆 ^Q6J$"Tj
O (440)operating plans 经营计划 ?,} u6tH
O (441)opportunity cost 机会成本 Ey6R/M)?:y
O (442)order 定单 !X>u.}?g
O (443)ordinary shares 普通股 odRiCiMH
O (444)out-of-date cheque 过期支票 ^D yw(>9
O (445)over capitalization 过分资本化 ><V*`{bD9)
O (446)overhead 制造费用 9U8M|W|d
O (447)overhead absorption rate 制造费用分配率 d2k-MZuT6
O (448)overhead cost 制造费用 jc^QWK*q
O (449)overtrading 超过营业资金的经营 $TQhr#C]
P (450)paid cheque 已付支票 Cux(v8=n
P (451)paid-up share capital 认定股本 P3M$&::D-
P (452)parent company 母公司 |) -kUu
P (453)pareto distribution 帕累托分布 T1LYJ]5
P (454)participating preference shares 参与优先股 I>c,Bo7
P (455)partnership 合伙 =L6#=7hcl
P (456)payable ledger 应付款项账户 Bo 3 5L:r|
P (457)payback 回收期 g:
i5%1
P (458)payments and receipts account 收入和支出报表 \}j MC
P (459)payments withheld 保留款额 {SoI;o_>
P (460)payroll 工资单 $=aO
*i
P (461)payroll analysis 工资分析 D=tZ}_' {t
P (462)percentage profit on turnover 利润对营业额比率 k aG/8G(
P (463)period cost 期间成本 mU'<:gL+
P (464)perpetual inventory 永续盘存 .3!Wr*o
P (465)personal account 记名账户 @^{Hq6_`
P (466)PEPT 项目评审法 l_B7 35
P (467)petty cash account 备用金账户 y s_2?uv
P (468)petty cash voucher 备用金凭证 8@3K, [Mo
P (469)physical inventory 实地盘存 QY\k3hiq
n
P (470)planning 计划 C2
N+X
(
P (471)planning horizon 计划时限
