N (428)number of days stock 存货周转天数 &[\zs&[@y
N (429)number of weeks stock 存货周转周数 qjfv9sU
O (430)objective classification 客体分类 9^S rOW6~
O (431)obsolescence 陈旧 h< m>S,@g
O (432)off balance sheet finance 资产负债表外筹资 JBQ>"X^
O (433)offer for sale 标价出售 W
m8BhO
O (434)operating budget 经营预算 WV} pE~
O (435)operating lease 经营租赁 $.DD^ "9
O (436)operating statement 营业报表 f`8fNt
O (437)operation time 操作时间 nb5%a
O (438)operational control 经营控制 ;F_&h#D]3
O (439)operational gearing 经营杠杆 6:r1^q6A9L
O (440)operating plans 经营计划 8Pom^QopK
O (441)opportunity cost 机会成本 J
mF`
5
O (442)order 定单 9LQy 0Gx
O (443)ordinary shares 普通股 6w<p1qh W
O (444)out-of-date cheque 过期支票 KJ?/]oLr0
O (445)over capitalization 过分资本化 "z.!h(Eq
O (446)overhead 制造费用 kH=~2rwm
O (447)overhead absorption rate 制造费用分配率 7; }TNK\+v
O (448)overhead cost 制造费用 (I `< ;
O (449)overtrading 超过营业资金的经营 t
ORDtMM9+
P (450)paid cheque 已付支票 .hvn/5s
P (451)paid-up share capital 认定股本 k!@/|]3z
P (452)parent company 母公司 jP @t!=
P (453)pareto distribution 帕累托分布 /7*qa G
P (454)participating preference shares 参与优先股 >fR#U"KPAB
P (455)partnership 合伙 Z?",+|4
P (456)payable ledger 应付款项账户 ;c~DBJg'|
P (457)payback 回收期 gp 'n'K ]
P (458)payments and receipts account 收入和支出报表 S4O:?^28
P (459)payments withheld 保留款额 7f=9(Z j
P (460)payroll 工资单 8DrKq]&
P (461)payroll analysis 工资分析 OQX ek@~2
P (462)percentage profit on turnover 利润对营业额比率 U|h@Pw z
P (463)period cost 期间成本 q33!X!br
P (464)perpetual inventory 永续盘存 I(WND/ &
P (465)personal account 记名账户 A%M&{S'+|X
P (466)PEPT 项目评审法 $0iN43WSQ
P (467)petty cash account 备用金账户 S4~;bsSx
P (468)petty cash voucher 备用金凭证 NOmSLIgt7
P (469)physical inventory 实地盘存 =TI|uD6T
P (470)planning 计划 }Lwj~{
P (471)planning horizon 计划时限
