N (428)number of days stock 存货周转天数 ZdPqU \G^q
N (429)number of weeks stock 存货周转周数 oz|+{b}%
O (430)objective classification 客体分类 9q&~!>lt
O (431)obsolescence 陈旧 WHLTJ]OB
O (432)off balance sheet finance 资产负债表外筹资 %=s2>vv9
O (433)offer for sale 标价出售 vtK.7AF
O (434)operating budget 经营预算 _pvt,pW
O (435)operating lease 经营租赁 ]z
=dRq
O (436)operating statement 营业报表 *qm>py`O
O (437)operation time 操作时间 ! Zc
#E,
O (438)operational control 经营控制 **1=|aa:
O (439)operational gearing 经营杠杆 YT)1 _>*\
O (440)operating plans 经营计划 E\9HZ;}G
O (441)opportunity cost 机会成本 ={6vShG)m
O (442)order 定单
y0) mBCX
O (443)ordinary shares 普通股 .]<gm9l
O (444)out-of-date cheque 过期支票 jSdC1,wR
O (445)over capitalization 过分资本化 j9/iBK\Y
O (446)overhead 制造费用 {S@,
,
O (447)overhead absorption rate 制造费用分配率 m? 4HVv
O (448)overhead cost 制造费用 \]S)PDqR
O (449)overtrading 超过营业资金的经营 }~0}B[Rf
P (450)paid cheque 已付支票 W>b\O">
P (451)paid-up share capital 认定股本 |GPY bxzc
P (452)parent company 母公司 m|]"e@SF2
P (453)pareto distribution 帕累托分布 dV*9bDkM/
P (454)participating preference shares 参与优先股 )lU ocm
P (455)partnership 合伙 Pe11a zJ
P (456)payable ledger 应付款项账户 +OSSgY $
P (457)payback 回收期 q"f7$
P (458)payments and receipts account 收入和支出报表 #0^a-47PA<
P (459)payments withheld 保留款额 {aop Gu?i
P (460)payroll 工资单 a%an={
P (461)payroll analysis 工资分析 ;{e'q?Y
P (462)percentage profit on turnover 利润对营业额比率 `J7@G]X;2
P (463)period cost 期间成本 /P/0\3TCi
P (464)perpetual inventory 永续盘存 D& ],.N
P (465)personal account 记名账户 QMDkkNK
P (466)PEPT 项目评审法 4>B=
k
P (467)petty cash account 备用金账户 1n.F`%YG
P (468)petty cash voucher 备用金凭证 mWLi XKnb
P (469)physical inventory 实地盘存 g]?>6 %#rA
P (470)planning 计划 -y$<fu9
e
P (471)planning horizon 计划时限
