N (428)number of days stock 存货周转天数 G8hDR^ra
N (429)number of weeks stock 存货周转周数 S\118TpD
O (430)objective classification 客体分类 lJ4&kF=t
O (431)obsolescence 陈旧 ;u?H#\J,
O (432)off balance sheet finance 资产负债表外筹资 4
eP-yi
O (433)offer for sale 标价出售 z]Mu8
O (434)operating budget 经营预算 >Q# !.lH$W
O (435)operating lease 经营租赁 Ha!]*wg#
O (436)operating statement 营业报表 + gP 4MP
O (437)operation time 操作时间 ca!x{,Cvnj
O (438)operational control 经营控制 jE, oEt O;
O (439)operational gearing 经营杠杆 ]0@
J)Z09
O (440)operating plans 经营计划 /{\mV(F(
O (441)opportunity cost 机会成本 .l]w4Hf
O (442)order 定单 vM/D7YS:
O (443)ordinary shares 普通股 i<u
k}
O (444)out-of-date cheque 过期支票 JKYkS*.a}
O (445)over capitalization 过分资本化 %-, -:e
O (446)overhead 制造费用 $x1PU67
O (447)overhead absorption rate 制造费用分配率 ,OaPrAt-
O (448)overhead cost 制造费用 DWar3+u&0
O (449)overtrading 超过营业资金的经营 <<ifd?
P (450)paid cheque 已付支票 zF=E5TL-,4
P (451)paid-up share capital 认定股本 \bWo"Yo
P (452)parent company 母公司 7TGLt z
P (453)pareto distribution 帕累托分布 iN@+,]Yjl
P (454)participating preference shares 参与优先股 hXsH9R
P (455)partnership 合伙 7S]akcT/
P (456)payable ledger 应付款项账户 `Ot;KDz
P (457)payback 回收期 >_um-w #C
P (458)payments and receipts account 收入和支出报表 oSqkAAGz\
P (459)payments withheld 保留款额 7<3eB)S
P (460)payroll 工资单 /N(Ol WEp
P (461)payroll analysis 工资分析 }c0EGoU}?
P (462)percentage profit on turnover 利润对营业额比率 9"mcN3x:\e
P (463)period cost 期间成本 roG f
&
P (464)perpetual inventory 永续盘存 x*z$4)RP
P (465)personal account 记名账户 !8i[.EAT
P (466)PEPT 项目评审法 hiA%Tq?
P (467)petty cash account 备用金账户 ZA/:\6gm
P (468)petty cash voucher 备用金凭证 ax+P)yz
P (469)physical inventory 实地盘存 `}9j vR5
P (470)planning 计划 /tGj`C&qtw
P (471)planning horizon 计划时限