N (428)number of days stock 存货周转天数 j(`V&S
N (429)number of weeks stock 存货周转周数 Kv#TJn
O (430)objective classification 客体分类 W*Ce1
O (431)obsolescence 陈旧 Y%YPR=j~ &
O (432)off balance sheet finance 资产负债表外筹资 RiCzH
O (433)offer for sale 标价出售 uz@WW!+o
O (434)operating budget 经营预算 GFO(O
O (435)operating lease 经营租赁 H^0`YQJ3
O (436)operating statement 营业报表 Tsl0$(2W
O (437)operation time 操作时间 TDjjaO
O (438)operational control 经营控制 nY=]KU
O (439)operational gearing 经营杠杆 u
f}Q{@Ab
O (440)operating plans 经营计划 t
C'@yX
O (441)opportunity cost 机会成本 S0-/9h
O (442)order 定单 Mf.:y
O (443)ordinary shares 普通股 P] 9-+
O (444)out-of-date cheque 过期支票 Tz 2<# pLR
O (445)over capitalization 过分资本化 zoO9N oUHW
O (446)overhead 制造费用 sp&)1?!M
O (447)overhead absorption rate 制造费用分配率 6j=a
O (448)overhead cost 制造费用 x2 m
A
O (449)overtrading 超过营业资金的经营 pk2}]jx"
P (450)paid cheque 已付支票 ^g*2jH+
P (451)paid-up share capital 认定股本 Jz'8|o;^
P (452)parent company 母公司 zFGZ;?i
P (453)pareto distribution 帕累托分布 I\oI"\}U
P (454)participating preference shares 参与优先股 T0Zv.
P (455)partnership 合伙 Q7@
m.w%`
P (456)payable ledger 应付款项账户 O(Vi/r2:e
P (457)payback 回收期 `PeWV[?
P (458)payments and receipts account 收入和支出报表 WMXk-?v4
P (459)payments withheld 保留款额 c!}f\ ]D
P (460)payroll 工资单 K#oF=4_/|
P (461)payroll analysis 工资分析 RB `<Zw
P (462)percentage profit on turnover 利润对营业额比率 d!]fou
P (463)period cost 期间成本 4?F7% ^vr
P (464)perpetual inventory 永续盘存 %$.]g
P (465)personal account 记名账户 ~R\Z&oQ
P (466)PEPT 项目评审法 nolLeRE1
P (467)petty cash account 备用金账户 ~}F$1;t0
P (468)petty cash voucher 备用金凭证 Lv`NS+fX
P (469)physical inventory 实地盘存 f;PvXq<
7"
P (470)planning 计划 om'DaG`A
P (471)planning horizon 计划时限