N (428)number of days stock 存货周转天数 ZHCr2^w6
N (429)number of weeks stock 存货周转周数 rnO0-h-;
O (430)objective classification 客体分类 |g<* Rk0
O (431)obsolescence 陈旧 &Yf",KcL*I
O (432)off balance sheet finance 资产负债表外筹资
qaG# ;
O (433)offer for sale 标价出售 DL {R|3{N
O (434)operating budget 经营预算 Fnb2.R'+
O (435)operating lease 经营租赁 -f?A h
O (436)operating statement 营业报表 b{M}5~e=B
O (437)operation time 操作时间 *tc{vtuu~^
O (438)operational control 经营控制 ,."b3wR[w
O (439)operational gearing 经营杠杆 W8]V
O (440)operating plans 经营计划 s]H^wrg&
O (441)opportunity cost 机会成本 % ucjMa>t
O (442)order 定单 (?3[3w~
O (443)ordinary shares 普通股 `ZMK9f:
O (444)out-of-date cheque 过期支票 m!O;>D
O (445)over capitalization 过分资本化 }HRK?.Vj:
O (446)overhead 制造费用 Cqxv"NN
O (447)overhead absorption rate 制造费用分配率 ,O]l~)sr|
O (448)overhead cost 制造费用 XV>&F{
O (449)overtrading 超过营业资金的经营 =P`~t<ajB
P (450)paid cheque 已付支票 c*;7yh&%
P (451)paid-up share capital 认定股本 S&(^<gwl
P (452)parent company 母公司 (UYF%MA}"
P (453)pareto distribution 帕累托分布 ?WpenUWk
P (454)participating preference shares 参与优先股 !%PWig-
P (455)partnership 合伙 sbo^"&%w
P (456)payable ledger 应付款项账户 WKl+{e
P (457)payback 回收期 g=l:cVr8y
P (458)payments and receipts account 收入和支出报表 6X)@ajGWg~
P (459)payments withheld 保留款额 0Fw6Dq<8-!
P (460)payroll 工资单 &aG*k*
P (461)payroll analysis 工资分析 z0bJ?~w,
P (462)percentage profit on turnover 利润对营业额比率 Ai"-w"
P (463)period cost 期间成本 -*a?<ES`
P (464)perpetual inventory 永续盘存 u~1o(Zn
=
P (465)personal account 记名账户 EJ84rSp
P (466)PEPT 项目评审法 r~7:daG*
P (467)petty cash account 备用金账户 hs+kr?Pg`
P (468)petty cash voucher 备用金凭证 H'= (`
P (469)physical inventory 实地盘存 WYrI |^[>
P (470)planning 计划 =ll=)"O
P (471)planning horizon 计划时限