N (428)number of days stock 存货周转天数 KreF\M%Ke
N (429)number of weeks stock 存货周转周数 K3-Cuku
O (430)objective classification 客体分类 kcio]@#
O (431)obsolescence 陈旧 -H9WwFk
O (432)off balance sheet finance 资产负债表外筹资 Gf\u%S!%
O (433)offer for sale 标价出售 /@feY?glc
O (434)operating budget 经营预算 T)tf!v3v
O (435)operating lease 经营租赁 p$_X\,F
O (436)operating statement 营业报表 M~LYq
O (437)operation time 操作时间 -I*NS6
O (438)operational control 经营控制 ^<w3i?KPW
O (439)operational gearing 经营杠杆 d 8%s
GH
O (440)operating plans 经营计划 ' T%70)CM~
O (441)opportunity cost 机会成本 }/g1s71
O (442)order 定单 ;|AyP
O (443)ordinary shares 普通股 ,Uu#41ZOKL
O (444)out-of-date cheque 过期支票 S?e*<s9k
O (445)over capitalization 过分资本化 (bD'SWE
O (446)overhead 制造费用 87q~
nk
O (447)overhead absorption rate 制造费用分配率 1,Ji|&Pwf
O (448)overhead cost 制造费用 N={0A
O (449)overtrading 超过营业资金的经营 Rb
l4aB+
P (450)paid cheque 已付支票 _ Y8jl,J
P (451)paid-up share capital 认定股本 Dx>~^ ^<
P (452)parent company 母公司 f3"sKL4|
P (453)pareto distribution 帕累托分布 +?bjP6w_g
P (454)participating preference shares 参与优先股 HrH
!
'bd
P (455)partnership 合伙 6'6,ySo]
P (456)payable ledger 应付款项账户 {mmQv~|5q
P (457)payback 回收期 &.)ST0b4
P (458)payments and receipts account 收入和支出报表 +MvO+\/
P (459)payments withheld 保留款额 |$
&v)
P (460)payroll 工资单 xF])NZy|
P (461)payroll analysis 工资分析 *4?%Y8;bF6
P (462)percentage profit on turnover 利润对营业额比率 x}X
hL
P (463)period cost 期间成本 K~Z$NS^W&
P (464)perpetual inventory 永续盘存 f}uW(:f
P (465)personal account 记名账户 KxUO=v<u
P (466)PEPT 项目评审法 <)VNEy'
P (467)petty cash account 备用金账户 53O}`xX!6
P (468)petty cash voucher 备用金凭证 |eEXCn3{
P (469)physical inventory 实地盘存 zsmlXyP'e!
P (470)planning 计划 F%`O$uXA
P (471)planning horizon 计划时限