N (428)number of days stock 存货周转天数 @K/}Ob4
N (429)number of weeks stock 存货周转周数 PVvNu5k
O (430)objective classification 客体分类 8qL*Nf
O (431)obsolescence 陈旧 zK893)
O (432)off balance sheet finance 资产负债表外筹资 `#B|l+baq
O (433)offer for sale 标价出售 iLw O4i
O (434)operating budget 经营预算 @O9.~6
O (435)operating lease 经营租赁 GFasGHAw
O (436)operating statement 营业报表 8X`iMFa.P
O (437)operation time 操作时间 44 ,:@
O (438)operational control 经营控制 ko\VDyt,
O (439)operational gearing 经营杠杆 [<P(S~J
O (440)operating plans 经营计划 S'qEBz
O (441)opportunity cost 机会成本 l<qK'
P4
O (442)order 定单 _2+}_ >d
O (443)ordinary shares 普通股 V.5gxr3QqW
O (444)out-of-date cheque 过期支票 !a?$
O (445)over capitalization 过分资本化 }yZ9pTB.?E
O (446)overhead 制造费用 ^
l|{*oj2
O (447)overhead absorption rate 制造费用分配率 :iJ+ImBpK
O (448)overhead cost 制造费用 r#
MJ
O (449)overtrading 超过营业资金的经营 S05+G}[$
P (450)paid cheque 已付支票 rtf\{u9 }g
P (451)paid-up share capital 认定股本 :&ir5xHS
P (452)parent company 母公司 V8ka*VJ(B
P (453)pareto distribution 帕累托分布 j#d=V@=a
P (454)participating preference shares 参与优先股 Gqq%q!k&
1
P (455)partnership 合伙 "mc/fp
P (456)payable ledger 应付款项账户 braHWC'VYg
P (457)payback 回收期 HbQ `b
P (458)payments and receipts account 收入和支出报表 D+?/MrP
P (459)payments withheld 保留款额 j:K>3?
P (460)payroll 工资单 t%H
g8oya
P (461)payroll analysis 工资分析 89T xd9X
P (462)percentage profit on turnover 利润对营业额比率 '"&M4.J{
P (463)period cost 期间成本 asqbLtQ
P (464)perpetual inventory 永续盘存 dC8$Ql^<
P (465)personal account 记名账户 QPf*!E
P (466)PEPT 项目评审法 P3X;&iT
P (467)petty cash account 备用金账户 $Kgw6
P (468)petty cash voucher 备用金凭证 eS(\E0%QI
P (469)physical inventory 实地盘存 gV@FT|j!i
P (470)planning 计划 7YT%.ID
P (471)planning horizon 计划时限