N (428)number of days stock 存货周转天数 |z`AIScT
N (429)number of weeks stock 存货周转周数 /\m>PcPa
O (430)objective classification 客体分类
LDdgI
O (431)obsolescence 陈旧 ;M5]XCPk
O (432)off balance sheet finance 资产负债表外筹资 "cGjHy\j`
O (433)offer for sale 标价出售 a.up&g_$
O (434)operating budget 经营预算 \;0UP+
O (435)operating lease 经营租赁 C,,S<=L:
O (436)operating statement 营业报表 8[x{]l[
O (437)operation time 操作时间 w%~Mg3|
O (438)operational control 经营控制 RC^k#
+
O (439)operational gearing 经营杠杆 ^\w!D{Y7Q
O (440)operating plans 经营计划 a>#]d
O (441)opportunity cost 机会成本 _@O.EksY3r
O (442)order 定单 B1o*phM
g
O (443)ordinary shares 普通股 G],W{<Pe
O (444)out-of-date cheque 过期支票 4B@Ir)^(*
O (445)over capitalization 过分资本化 !DXK\,;>
O (446)overhead 制造费用 `}#n#C)
O (447)overhead absorption rate 制造费用分配率 0(+dXzcwM
O (448)overhead cost 制造费用 Z+
)<FX
O (449)overtrading 超过营业资金的经营 iM~qSRb#mJ
P (450)paid cheque 已付支票 8xYeaK
P (451)paid-up share capital 认定股本 TTo5"r9I8
P (452)parent company 母公司
cfL:#IM
P (453)pareto distribution 帕累托分布 a4eE/1
P (454)participating preference shares 参与优先股 N.-*ig.YR7
P (455)partnership 合伙 c@{M),C~E
P (456)payable ledger 应付款项账户 -!X\xA/KN
P (457)payback 回收期 >(a[b
@[K
P (458)payments and receipts account 收入和支出报表 6 IKi*}
P (459)payments withheld 保留款额 ZvSEa{
P (460)payroll 工资单 .}3K9.hkr
P (461)payroll analysis 工资分析 +{cCKRm
P (462)percentage profit on turnover 利润对营业额比率 #fxdZm,
P (463)period cost 期间成本 EkEQFd 5g
P (464)perpetual inventory 永续盘存 -{Fy@$!
P (465)personal account 记名账户 '|nAGkA
P (466)PEPT 项目评审法 /
\5u-o)
P (467)petty cash account 备用金账户 j4E`O%@^
P (468)petty cash voucher 备用金凭证 |],ocAN{
P (469)physical inventory 实地盘存 qnnP*15`
P (470)planning 计划 .p-T >
P (471)planning horizon 计划时限