N (428)number of days stock 存货周转天数 Hkg^
N (429)number of weeks stock 存货周转周数 qfvd
(w
O (430)objective classification 客体分类 %m!o#y(hD`
O (431)obsolescence 陈旧 |~hSK
O (432)off balance sheet finance 资产负债表外筹资 l@4hBq
O (433)offer for sale 标价出售 b*qkox;j
O (434)operating budget 经营预算 )-|A|1Uo
O (435)operating lease 经营租赁 TbU\qc
m]]
O (436)operating statement 营业报表 uDK`;o'F
O (437)operation time 操作时间 I:uxj%
O (438)operational control 经营控制 #nX0xV5=
O (439)operational gearing 经营杠杆 e<YC=67n)
O (440)operating plans 经营计划 YTQ|Hg6jO
O (441)opportunity cost 机会成本 's@v'u3
O (442)order 定单 IK(G%dDw
O (443)ordinary shares 普通股 uCF+Mp
O (444)out-of-date cheque 过期支票 gWqmK/.U.0
O (445)over capitalization 过分资本化 |OF<=GGO+
O (446)overhead 制造费用 QE)I7(
O (447)overhead absorption rate 制造费用分配率 XJ?|\=]
O (448)overhead cost 制造费用 .}kUD]pW
O (449)overtrading 超过营业资金的经营 }lML..((1
P (450)paid cheque 已付支票 ch1EF/"
P (451)paid-up share capital 认定股本 'IFbD["r
P (452)parent company 母公司 ?`AzgM[I
P (453)pareto distribution 帕累托分布 {z|0Y&>[=
P (454)participating preference shares 参与优先股 *58<.L|
P (455)partnership 合伙 heZJ(mR
P (456)payable ledger 应付款项账户 HB {w:
P (457)payback 回收期 g$
ZgR)q
P (458)payments and receipts account 收入和支出报表 l Vo](#W
P (459)payments withheld 保留款额 huWUd)Po%
P (460)payroll 工资单 MG[?C2KA/
P (461)payroll analysis 工资分析 6.~HbN
P (462)percentage profit on turnover 利润对营业额比率 8\!0yM#yK
P (463)period cost 期间成本 m@.4Wrv
P (464)perpetual inventory 永续盘存 [{6]i
J
P (465)personal account 记名账户 `5<
P (466)PEPT 项目评审法 ;"!dq)
P (467)petty cash account 备用金账户 hUSr1jlA
P (468)petty cash voucher 备用金凭证 ?{\8!_Gvsl
P (469)physical inventory 实地盘存 6vro:`R ?
P (470)planning 计划 :RzcK>Gub=
P (471)planning horizon 计划时限