N (428)number of days stock 存货周转天数 /Q2mMSK1h
N (429)number of weeks stock 存货周转周数 q&W[j5E
O (430)objective classification 客体分类 ](wvu(y\E
O (431)obsolescence 陈旧 o .qf _A
O (432)off balance sheet finance 资产负债表外筹资 o'f?YZ$.
O (433)offer for sale 标价出售 }}>q2y
O (434)operating budget 经营预算 RH O( ?8"_
O (435)operating lease 经营租赁 /M3Y~l$
O (436)operating statement 营业报表 ~
==>pj
O (437)operation time 操作时间 nysUZB
O (438)operational control 经营控制 ;I}kQ!q
O (439)operational gearing 经营杠杆 *U]V@;XF
O (440)operating plans 经营计划 -wSg2'b4E
O (441)opportunity cost 机会成本 Z`KC%!8K
O (442)order 定单 (+FfB"3]
O (443)ordinary shares 普通股 3~S8!nx
O (444)out-of-date cheque 过期支票 m6[0Kws&
O (445)over capitalization 过分资本化 fM^qQM[lG
O (446)overhead 制造费用 T
QSzx%i2
O (447)overhead absorption rate 制造费用分配率 hR
Ue<0o:
O (448)overhead cost 制造费用 or';A'k
O (449)overtrading 超过营业资金的经营 H=Y{rq @
P (450)paid cheque 已付支票 8$;=Uf,x
P (451)paid-up share capital 认定股本 pnbIiyV
P (452)parent company 母公司 obNqsyc77R
P (453)pareto distribution 帕累托分布 Ft;^g3N
P (454)participating preference shares 参与优先股 >V*mr{
/1
P (455)partnership 合伙 nAjO6g6E
P (456)payable ledger 应付款项账户 I.94v
#r
P (457)payback 回收期 ]A<~XIu
P (458)payments and receipts account 收入和支出报表 zBk'{[y9L
P (459)payments withheld 保留款额 -Ty*aov
P (460)payroll 工资单 <\
}KT*Xp
P (461)payroll analysis 工资分析 8=Z9T<K
P (462)percentage profit on turnover 利润对营业额比率 p%R
P (463)period cost 期间成本 LkK~%tY
P (464)perpetual inventory 永续盘存 Oo
q! 0g
P (465)personal account 记名账户
s8rE$
P (466)PEPT 项目评审法 8@2OJ =`[
P (467)petty cash account 备用金账户 !=:$lzS^
P (468)petty cash voucher 备用金凭证 dK2p7xo
P (469)physical inventory 实地盘存 ~?Fp
U
P (470)planning 计划 Ou1JIxZ)|
P (471)planning horizon 计划时限