N (428)number of days stock 存货周转天数 !U~#H_
N (429)number of weeks stock 存货周转周数 }eRG$)'
O (430)objective classification 客体分类 eeTaF!W
O (431)obsolescence 陈旧 fB"gM2'
O (432)off balance sheet finance 资产负债表外筹资 l7y`$8Co
O (433)offer for sale 标价出售 _eeX]xSSl
O (434)operating budget 经营预算 Pisr&"A
O (435)operating lease 经营租赁 ?D 9#dGK
O (436)operating statement 营业报表 W%ZU& YBc
O (437)operation time 操作时间 ^dKaa
O (438)operational control 经营控制 UNLNY,P/!)
O (439)operational gearing 经营杠杆 fU7:3"|s8
O (440)operating plans 经营计划 9nAK6$/
O (441)opportunity cost 机会成本 SJ_cwYwI$
O (442)order 定单 t SLl'XeN
O (443)ordinary shares 普通股 G
9":z|
O (444)out-of-date cheque 过期支票 s31_3?Vdf,
O (445)over capitalization 过分资本化 x9
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O (446)overhead 制造费用 e>9{36~jh
O (447)overhead absorption rate 制造费用分配率 d?X6x
O (448)overhead cost 制造费用 >w;W&[
O (449)overtrading 超过营业资金的经营 T.N7`
P (450)paid cheque 已付支票 fv'P!+)t
P (451)paid-up share capital 认定股本 q x }fn/:
P (452)parent company 母公司 bjX$idL
P (453)pareto distribution 帕累托分布 Jl9TMu!1]
P (454)participating preference shares 参与优先股 zk~ rKQ,
P (455)partnership 合伙 vszAr(
t
P (456)payable ledger 应付款项账户 /4BXF4ksi,
P (457)payback 回收期 ghR]$SG
P (458)payments and receipts account 收入和支出报表 R*#Q=_
P (459)payments withheld 保留款额 !+ hgKZ]
P (460)payroll 工资单 Y[]t_o)
P (461)payroll analysis 工资分析 z`7C)p:
P (462)percentage profit on turnover 利润对营业额比率 [zd-=.:+M[
P (463)period cost 期间成本 +ANIm^@
P (464)perpetual inventory 永续盘存 }H^^v[4
P (465)personal account 记名账户 )% c)-c
P (466)PEPT 项目评审法 1OeDWEcB
P (467)petty cash account 备用金账户 {oeQK
P (468)petty cash voucher 备用金凭证 $466
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P (469)physical inventory 实地盘存 .]l2)OlLQ
P (470)planning 计划 7B :aJfxM
P (471)planning horizon 计划时限