N (428)number of days stock 存货周转天数 _|KeB(W
N (429)number of weeks stock 存货周转周数 #)28ESj
O (430)objective classification 客体分类 \t+q1S1
O (431)obsolescence 陈旧 mx")cGGQ
O (432)off balance sheet finance 资产负债表外筹资 KI8Q
=*
O (433)offer for sale 标价出售 uJ>_
2
O (434)operating budget 经营预算 f*GdHUZ*
O (435)operating lease 经营租赁 YLe$Vv735
O (436)operating statement 营业报表 TF;}NQ
O (437)operation time 操作时间 '/K-i.8F
O (438)operational control 经营控制 jthGNVZ
O (439)operational gearing 经营杠杆 X?Z#k~JR
O (440)operating plans 经营计划 [iT#Pu5
O (441)opportunity cost 机会成本 uY*|bD`6&
O (442)order 定单 b}5hqI y
O (443)ordinary shares 普通股 H2D j`0
O (444)out-of-date cheque 过期支票 7d'gG[Z^^
O (445)over capitalization 过分资本化 ,L,?xvWG
O (446)overhead 制造费用 @Z %I g
O (447)overhead absorption rate 制造费用分配率 2= ZZR8v
O (448)overhead cost 制造费用 D" +xF&
O (449)overtrading 超过营业资金的经营 :Y
>M/
/0
P (450)paid cheque 已付支票 eWwI@ASaA
P (451)paid-up share capital 认定股本 -~
5|_G2Y"
P (452)parent company 母公司 > aV
Q
P (453)pareto distribution 帕累托分布 w`F4.e
P (454)participating preference shares 参与优先股 RB `<Zw
P (455)partnership 合伙 d !]fou
P (456)payable ledger 应付款项账户 K/+w6d
P (457)payback 回收期 F3V_rE<
P (458)payments and receipts account 收入和支出报表 @Zd/>'
P (459)payments withheld 保留款额 I Lq"/S.
P (460)payroll 工资单 Xv1mjHZCC
P (461)payroll analysis 工资分析 _'47yq^O
P (462)percentage profit on turnover 利润对营业额比率 #.z`clK#
P (463)period cost 期间成本 6K zdWT
P (464)perpetual inventory 永续盘存 0(~,U!g[=
P (465)personal account 记名账户 STH?X]
/
P (466)PEPT 项目评审法 .}zpvr8YP
P (467)petty cash account 备用金账户 K=mW`XXup
P (468)petty cash voucher 备用金凭证 Z )f\^
P (469)physical inventory 实地盘存 fb||q-E
P (470)planning 计划 !O~5<tA[#1
P (471)planning horizon 计划时限
