N (428)number of days stock 存货周转天数 z{WqICnb
N (429)number of weeks stock 存货周转周数 wf$ JuHPt
O (430)objective classification 客体分类 cSDCNc*%
O (431)obsolescence 陈旧 ~ZN9 E-uL
O (432)off balance sheet finance 资产负债表外筹资 ,R6$SrNcd
O (433)offer for sale 标价出售 _Hj,;Z
O (434)operating budget 经营预算 ub&29Qte
O (435)operating lease 经营租赁 hIr^"kVK
O (436)operating statement 营业报表 *j :5
O (437)operation time 操作时间 Md{f,,E'^@
O (438)operational control 经营控制 .;6bMP[YA
O (439)operational gearing 经营杠杆 w2AWdO6
O (440)operating plans 经营计划 }CqIKoX.
O (441)opportunity cost 机会成本 !PbFo%)
O (442)order 定单 $>m<+nai'
O (443)ordinary shares 普通股 J/2pS
O (444)out-of-date cheque 过期支票 f#b[KB^Z,2
O (445)over capitalization 过分资本化 PyE<`E
O (446)overhead 制造费用 KphEw[4/
O (447)overhead absorption rate 制造费用分配率 8#B;nyGD1I
O (448)overhead cost 制造费用 F\<i>LWT'
O (449)overtrading 超过营业资金的经营 6*
w;xf
P (450)paid cheque 已付支票 &p/k VM
P (451)paid-up share capital 认定股本 ^Tmmx_Xw
P (452)parent company 母公司 U%l{>*q
P (453)pareto distribution 帕累托分布 ,r4af<
P (454)participating preference shares 参与优先股 /V
c!N)
P (455)partnership 合伙 FgaBwd^W
P (456)payable ledger 应付款项账户 r6G)R+ #
P (457)payback 回收期 Ne_>%P|I_
P (458)payments and receipts account 收入和支出报表 mj~CCokF{?
P (459)payments withheld 保留款额 S
Bt:
`,
P (460)payroll 工资单 d a9 *>+[
P (461)payroll analysis 工资分析 z"`?<A&u
P (462)percentage profit on turnover 利润对营业额比率 P*]g*&*Y +
P (463)period cost 期间成本 p(%x&*)f
P (464)perpetual inventory 永续盘存 |JQ05nb
P (465)personal account 记名账户 -XB>&dNl)T
P (466)PEPT 项目评审法 k/O&,T77}J
P (467)petty cash account 备用金账户 d0az#Yg!
P (468)petty cash voucher 备用金凭证 THVF@@q
P (469)physical inventory 实地盘存 ^;bkU|(`6
P (470)planning 计划
VVY\W!
P (471)planning horizon 计划时限