N (428)number of days stock 存货周转天数 z@19gD#8
N (429)number of weeks stock 存货周转周数 >+i +_^]
O (430)objective classification 客体分类 }I}GA:~$%
O (431)obsolescence 陈旧 f&5S`} C
O (432)off balance sheet finance 资产负债表外筹资 Q-R?y+| x
O (433)offer for sale 标价出售 0k\,z(e
O (434)operating budget 经营预算
& _;=]t s
O (435)operating lease 经营租赁 "-Ny f
O (436)operating statement 营业报表 #G0'Q2
O (437)operation time 操作时间 q$v0sTk0Y
O (438)operational control 经营控制 o(54 A['
O (439)operational gearing 经营杠杆 n9& fH
O (440)operating plans 经营计划 It/' R-H
O (441)opportunity cost 机会成本 yCkc3s|DA;
O (442)order 定单 dly -mPmP
O (443)ordinary shares 普通股 k??C XW
O (444)out-of-date cheque 过期支票 {y@8E
>y5$
O (445)over capitalization 过分资本化 GK11fZpO:i
O (446)overhead 制造费用 zD8$DG8
O (447)overhead absorption rate 制造费用分配率 SufM ~9Ll
O (448)overhead cost 制造费用 6A>bm{`c:
O (449)overtrading 超过营业资金的经营 ' cS| BT
P (450)paid cheque 已付支票 wt@TR~a
P (451)paid-up share capital 认定股本 NzhWGr_x'
P (452)parent company 母公司 5'{QMnfB
P (453)pareto distribution 帕累托分布 6f#Mi+"
P (454)participating preference shares 参与优先股 oIj/ V|ByK
P (455)partnership 合伙 :si& A;k
P (456)payable ledger 应付款项账户 8VG~n?y
P (457)payback 回收期 & l-d_dh
P (458)payments and receipts account 收入和支出报表 Imzh`SI,
P (459)payments withheld 保留款额 w0sy@OF
P (460)payroll 工资单 zJ1M$
U
P (461)payroll analysis 工资分析 9$[M M*r
P (462)percentage profit on turnover 利润对营业额比率 / : \ 27n
P (463)period cost 期间成本 }>,%El/
P (464)perpetual inventory 永续盘存 7}c[GC )F
P (465)personal account 记名账户 SV95 g @
P (466)PEPT 项目评审法 <]oPr1
P (467)petty cash account 备用金账户 0? I
P (468)petty cash voucher 备用金凭证 2|RxowXZ"
P (469)physical inventory 实地盘存 T51oNO%^
P (470)planning 计划 ,_7m<(/f
P (471)planning horizon 计划时限
