N (428)number of days stock 存货周转天数 ; # $zHR
N (429)number of weeks stock 存货周转周数 drQioH-
O (430)objective classification 客体分类 ^< e"OV
O (431)obsolescence 陈旧 ] PnE%
O (432)off balance sheet finance 资产负债表外筹资 a'v%bL;H~
O (433)offer for sale 标价出售 nAp7
X-t
O (434)operating budget 经营预算 UI4Xv
O (435)operating lease 经营租赁 995^[c1o6
O (436)operating statement 营业报表 2rw<]Ce
O (437)operation time 操作时间 +"] 'h~W
O (438)operational control 经营控制 "iof -b=ys
O (439)operational gearing 经营杠杆 e< Ee2pGX
O (440)operating plans 经营计划 Kup-O
u,
O (441)opportunity cost 机会成本 !H XdUAKu
O (442)order 定单 f-\l<o(
O (443)ordinary shares 普通股 o4kNDXP#S
O (444)out-of-date cheque 过期支票 -B V&u(
O (445)over capitalization 过分资本化 aNW &ib
O (446)overhead 制造费用 R $cO`L*s
O (447)overhead absorption rate 制造费用分配率 |yI?}zyR
O (448)overhead cost 制造费用 |7zm!^t $
O (449)overtrading 超过营业资金的经营 ]T+. kC
M
P (450)paid cheque 已付支票 dBG] J18
P (451)paid-up share capital 认定股本
FFgy=F
P (452)parent company 母公司 l! ye\
P (453)pareto distribution 帕累托分布 @ %z5]w
P (454)participating preference shares 参与优先股 IEzZ$9,A5
P (455)partnership 合伙 Q9[dUdQm
P (456)payable ledger 应付款项账户
=* 'X
P (457)payback 回收期 0zpP$q$
P (458)payments and receipts account 收入和支出报表 H[x 9 7r
P (459)payments withheld 保留款额 2 597#O
P (460)payroll 工资单 RWBmQg^]X
P (461)payroll analysis 工资分析 q9Y0 Lk
P (462)percentage profit on turnover 利润对营业额比率 nWZrB s
_
P (463)period cost 期间成本 d1j v>tu
P (464)perpetual inventory 永续盘存 $^7 &bQ
P (465)personal account 记名账户 d*3R0Q|#{
P (466)PEPT 项目评审法 _@jKFDPL
P (467)petty cash account 备用金账户 $zCUQthL@
P (468)petty cash voucher 备用金凭证 !wrl.A/P
P (469)physical inventory 实地盘存 p,D/ Pb8
P (470)planning 计划 W,agP G\+
P (471)planning horizon 计划时限
