N (428)number of days stock 存货周转天数 u[yUUYe
N (429)number of weeks stock 存货周转周数 {xS\CC(g
O (430)objective classification 客体分类 i=DoK{`L
O (431)obsolescence 陈旧 &9,<_1~
O (432)off balance sheet finance 资产负债表外筹资
(U#9
O (433)offer for sale 标价出售 eq(Xzh
O (434)operating budget 经营预算 xulwn{R s
O (435)operating lease 经营租赁 jm$v0=W9#
O (436)operating statement 营业报表 'l`T(_zL\%
O (437)operation time 操作时间
WeqQw?-
O (438)operational control 经营控制 f[$9k}.
O (439)operational gearing 经营杠杆 `Z!NOC
O (440)operating plans 经营计划 "J(
7fL$!
O (441)opportunity cost 机会成本
0"O22<K3a
O (442)order 定单 {8as _
O (443)ordinary shares 普通股 H;nq4;^yK
O (444)out-of-date cheque 过期支票 ~IP3~m D
O (445)over capitalization 过分资本化 DGllJ_/Z
O (446)overhead 制造费用 %U$PcHOo
O (447)overhead absorption rate 制造费用分配率 _m8JU
O (448)overhead cost 制造费用 q,H
0=\
O (449)overtrading 超过营业资金的经营 @vcvte
P (450)paid cheque 已付支票 3[E)/~-
P (451)paid-up share capital 认定股本 <D!\"C
P (452)parent company 母公司 <u9U%Vsi
P (453)pareto distribution 帕累托分布 SOPQg?'n=V
P (454)participating preference shares 参与优先股 -A A='s
P (455)partnership 合伙 /92m5p
P (456)payable ledger 应付款项账户 D
Tw3$:
P (457)payback 回收期 U]h5Q.<SG
P (458)payments and receipts account 收入和支出报表
XC
Tee
P (459)payments withheld 保留款额 3#@ETt0X(
P (460)payroll 工资单 1*!`G5c,}
P (461)payroll analysis 工资分析 nS
}XY
P (462)percentage profit on turnover 利润对营业额比率 8}0O @ wq
P (463)period cost 期间成本 i C
nWb
P (464)perpetual inventory 永续盘存 T;u>]"S
P (465)personal account 记名账户 ^KsiTVY
P (466)PEPT 项目评审法 B3V=;zn3
P (467)petty cash account 备用金账户 C$1}c[
P (468)petty cash voucher 备用金凭证 UEvRK?mm=
P (469)physical inventory 实地盘存 j+c<0,Kj
P (470)planning 计划 >/DyR+?>4
P (471)planning horizon 计划时限