N (428)number of days stock 存货周转天数 A(C3kISM
N (429)number of weeks stock 存货周转周数 A h"Rx A
O (430)objective classification 客体分类 ,^'Y7"
O (431)obsolescence 陈旧 I5e!vCG)
O (432)off balance sheet finance 资产负债表外筹资 lmod8B
O (433)offer for sale 标价出售 u_uC78`p
O (434)operating budget 经营预算 hP|5 q&wX
O (435)operating lease 经营租赁 ;[|x5 o /<
O (436)operating statement 营业报表 )~Q$ tM`
O (437)operation time 操作时间 !is8`8F8
O (438)operational control 经营控制 u%T.XgY=j
O (439)operational gearing 经营杠杆 R &-bA3w$
O (440)operating plans 经营计划 f[z#=zv
O (441)opportunity cost 机会成本 8g$ 8]'M^T
O (442)order 定单 =e4,)Wd9&
O (443)ordinary shares 普通股 Sy8Og] a
O (444)out-of-date cheque 过期支票 l@^RbF['
O (445)over capitalization 过分资本化 UgUW
4x'+
O (446)overhead 制造费用 -j(/5.a
O (447)overhead absorption rate 制造费用分配率 5o gbse"
O (448)overhead cost 制造费用 h rZ\ O?j
O (449)overtrading 超过营业资金的经营 vg)zk2O
P (450)paid cheque 已付支票 %xY'v$
%
P (451)paid-up share capital 认定股本 gs. K,x ma
P (452)parent company 母公司 l\S..B
+
P (453)pareto distribution 帕累托分布
SI@ I
P (454)participating preference shares 参与优先股 t!PFosF p
P (455)partnership 合伙 rm2TWM|
P (456)payable ledger 应付款项账户
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P (457)payback 回收期 7`P(LQAr!
P (458)payments and receipts account 收入和支出报表 ,
C CIg9Pt
P (459)payments withheld 保留款额 K r 9 @
P (460)payroll 工资单 l5aQD kp}
P (461)payroll analysis 工资分析 > sUk6Z~
P (462)percentage profit on turnover 利润对营业额比率 K%Rx5 S
P (463)period cost 期间成本 wK ,t q
P (464)perpetual inventory 永续盘存 lD{9o
2
P (465)personal account 记名账户 ]ao]?=q C
P (466)PEPT 项目评审法 y<5s)OehG
P (467)petty cash account 备用金账户 GSMP)8 W
P (468)petty cash voucher 备用金凭证 }+u<^7$g|
P (469)physical inventory 实地盘存 ."MBKyg6
P (470)planning 计划 Q:%gJ6pa
P (471)planning horizon 计划时限
