N (428)number of days stock 存货周转天数 jr6 0;oK+
N (429)number of weeks stock 存货周转周数 rQv5uoD
O (430)objective classification 客体分类 >33=0<
O (431)obsolescence 陈旧 ;Tbo
\Wp9
O (432)off balance sheet finance 资产负债表外筹资 4QQt 0u0
O (433)offer for sale 标价出售 ij]UAJ}t
O (434)operating budget 经营预算 Mnranhe>G
O (435)operating lease 经营租赁 @,<jPR.
O (436)operating statement 营业报表 |?KYY0
O (437)operation time 操作时间 1XiA
O (438)operational control 经营控制 |k~AGc
O (439)operational gearing 经营杠杆 #JYl%=#,
O (440)operating plans 经营计划 -#I]/7^
O (441)opportunity cost 机会成本 vapC5,W"2-
O (442)order 定单 5 =;cN9M@
O (443)ordinary shares 普通股 gb,ZN^3<-
O (444)out-of-date cheque 过期支票 feXo"J
O (445)over capitalization 过分资本化 *o1US
O (446)overhead 制造费用 +xuv+mo
O (447)overhead absorption rate 制造费用分配率 bofI0f}5.
O (448)overhead cost 制造费用 j+3\I>
O (449)overtrading 超过营业资金的经营 F,vkk{Z>
P (450)paid cheque 已付支票 ?Nt( sZ-
P (451)paid-up share capital 认定股本 .7.1JT#@A7
P (452)parent company 母公司 qz-
tXc,
P (453)pareto distribution 帕累托分布 ql9n`?Q
P (454)participating preference shares 参与优先股 'n h^;
P (455)partnership 合伙 =.s0"[%
P (456)payable ledger 应付款项账户 R.i]6H!
P (457)payback 回收期 e,Cc.T\o
P (458)payments and receipts account 收入和支出报表 {n>.Y-=
P (459)payments withheld 保留款额 W(s5mX,Kv
P (460)payroll 工资单
~;?mD/0k
P (461)payroll analysis 工资分析 9{(q[C5m
P (462)percentage profit on turnover 利润对营业额比率 #j7&2L
P (463)period cost 期间成本 oY ~q^Y
P (464)perpetual inventory 永续盘存 L)M{S3q
,
P (465)personal account 记名账户 f:3cV(mC
P (466)PEPT 项目评审法 \asn^V@"zz
P (467)petty cash account 备用金账户 $j,$O>V
P (468)petty cash voucher 备用金凭证 `Fcr`[
P (469)physical inventory 实地盘存 <e! TF@
P (470)planning 计划 aMu6{u6
P (471)planning horizon 计划时限