N (428)number of days stock 存货周转天数 m6so]xr
N (429)number of weeks stock 存货周转周数 X ]s"5ju|t
O (430)objective classification 客体分类 p{H0dj ^|
O (431)obsolescence 陈旧 g,?\~8-c
O (432)off balance sheet finance 资产负债表外筹资 XJFnih
O (433)offer for sale 标价出售 zA{8C];~
O (434)operating budget 经营预算 d^aNR
Lv
O (435)operating lease 经营租赁 {[3YJkrM
O (436)operating statement 营业报表 NNX%Bq
O (437)operation time 操作时间 O)5#Fcp(
O (438)operational control 经营控制 6&],WGz
O (439)operational gearing 经营杠杆 3X'WR]
O (440)operating plans 经营计划 BvJ=iB<E
O (441)opportunity cost 机会成本 .~<]HAwq
O (442)order 定单 aJ-}
O (443)ordinary shares 普通股 UX}*X`{
O (444)out-of-date cheque 过期支票 T
+\ B'"
O (445)over capitalization 过分资本化 a!u3HS-i
O (446)overhead 制造费用 V4?Oc2mS
O (447)overhead absorption rate 制造费用分配率 (5(fd.m+_
O (448)overhead cost 制造费用 \dNhzd#
O (449)overtrading 超过营业资金的经营 +u#Sl)F
P (450)paid cheque 已付支票 @zs1>\J7
P (451)paid-up share capital 认定股本 !fZLQc
P (452)parent company 母公司 qhxC 5f4Z
P (453)pareto distribution 帕累托分布 44Qk;8*
P (454)participating preference shares 参与优先股 ^Jtl;Q
P (455)partnership 合伙 j];G*-iv{
P (456)payable ledger 应付款项账户 $'u\B
P (457)payback 回收期 .\4l'THn,0
P (458)payments and receipts account 收入和支出报表 0Q3 YN(
P (459)payments withheld 保留款额 kknhthJ
P (460)payroll 工资单 NEg>lIu<~
P (461)payroll analysis 工资分析 [D9
:A
P (462)percentage profit on turnover 利润对营业额比率 |$Xf;N37t
P (463)period cost 期间成本 vTcZ8|3 e
P (464)perpetual inventory 永续盘存 Qg{WMlyOP
P (465)personal account 记名账户 '_E c_F
P (466)PEPT 项目评审法 =BW9/fG
P (467)petty cash account 备用金账户 7<4xtK`+b
P (468)petty cash voucher 备用金凭证 ~9i qD
P (469)physical inventory 实地盘存 G|V\^.f<
P (470)planning 计划 ~bFdJj 1*
P (471)planning horizon 计划时限