N (428)number of days stock 存货周转天数 =D2jJk?AX
N (429)number of weeks stock 存货周转周数 +x3T^G
O (430)objective classification 客体分类 Tjfg[Z/x
O (431)obsolescence 陈旧 8$H_:*A?
O (432)off balance sheet finance 资产负债表外筹资 FOFZ/q
O (433)offer for sale 标价出售 d&dp#)._8
O (434)operating budget 经营预算 -xc*R%k
O (435)operating lease 经营租赁 K9#=@}!3L
O (436)operating statement 营业报表 }CiB+
O (437)operation time 操作时间 =-r[ s%t&
O (438)operational control 经营控制 'n9<z)/,!
O (439)operational gearing 经营杠杆 )Bl0
W
O (440)operating plans 经营计划 /a?*Ap5"
O (441)opportunity cost 机会成本 *<PQp
O (442)order 定单 Jv|uI1V
O (443)ordinary shares 普通股 \Qh{uk[
O (444)out-of-date cheque 过期支票 ZZ<uiN$
O (445)over capitalization 过分资本化 u
z(3ml^S
O (446)overhead 制造费用 -gWqq7O
O (447)overhead absorption rate 制造费用分配率 bvf}r
,`Q7
O (448)overhead cost 制造费用 "QWF&-kAI
O (449)overtrading 超过营业资金的经营 7g}lg8M
P (450)paid cheque 已付支票 J;K-Pv+
P (451)paid-up share capital 认定股本 |hp_<F9.
P (452)parent company 母公司 %V>Ss9;/8
P (453)pareto distribution 帕累托分布 F
;o ^.
P (454)participating preference shares 参与优先股 P,2FH2Eyj
P (455)partnership 合伙 5ayM}u%\~
P (456)payable ledger 应付款项账户 Ye '=F
P (457)payback 回收期 6/m|Sg.m
P (458)payments and receipts account 收入和支出报表 eVobs2s
P (459)payments withheld 保留款额 '.sS"QdN
P (460)payroll 工资单 G d".zsn
P (461)payroll analysis 工资分析 ^ di[J^
P (462)percentage profit on turnover 利润对营业额比率 _%M5
T
P (463)period cost 期间成本 5Iv3B|u
P (464)perpetual inventory 永续盘存 BI'}
P (465)personal account 记名账户 E|(T
(4;
P (466)PEPT 项目评审法 >IL[eiiPG
P (467)petty cash account 备用金账户 &i&k 4
P (468)petty cash voucher 备用金凭证 ^^u{W|'CaH
P (469)physical inventory 实地盘存 s~@4
P (470)planning 计划 h}X^
P (471)planning horizon 计划时限