N (428)number of days stock 存货周转天数 WRyv
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N (429)number of weeks stock 存货周转周数 J U`'?b
O (430)objective classification 客体分类 .;sPG
O (431)obsolescence 陈旧 Tf]VcE F
O (432)off balance sheet finance 资产负债表外筹资 -8J@r2 \
O (433)offer for sale 标价出售 gG z_t,=
O (434)operating budget 经营预算
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O (435)operating lease 经营租赁 ,T>2zSk
O (436)operating statement 营业报表 ; ."{0gq
O (437)operation time 操作时间 K
E1@z]
O (438)operational control 经营控制 [
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O (439)operational gearing 经营杠杆 3mn-dKe((
O (440)operating plans 经营计划 /|^ ^v DL
O (441)opportunity cost 机会成本 9Yne=R/]
O (442)order 定单 ;@\J scNJ|
O (443)ordinary shares 普通股 ]V7hl#VO
O (444)out-of-date cheque 过期支票 dufHd
O (445)over capitalization 过分资本化 KD<`-b)7<
O (446)overhead 制造费用 7`n8
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O (447)overhead absorption rate 制造费用分配率 9jFDBy+
O (448)overhead cost 制造费用 y,eoTmaI
O (449)overtrading 超过营业资金的经营 T{2//$T?
P (450)paid cheque 已付支票
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P (451)paid-up share capital 认定股本 k
5< 0M'
P (452)parent company 母公司 Ho
{?m ^
P (453)pareto distribution 帕累托分布 fH
{$LjH(
P (454)participating preference shares 参与优先股 z>#$#:Z4
P (455)partnership 合伙 9_^V1+
P (456)payable ledger 应付款项账户 i;
uM!d}
P (457)payback 回收期 G` K7P`m
P (458)payments and receipts account 收入和支出报表 [-}%B0S**
P (459)payments withheld 保留款额 _'v )Fy
P (460)payroll 工资单 F#9KMu<<cI
P (461)payroll analysis 工资分析 `l@t3/
P (462)percentage profit on turnover 利润对营业额比率 5% $kAJZC-
P (463)period cost 期间成本 c=m FYs Sv
P (464)perpetual inventory 永续盘存 -2XIF}.Hu
P (465)personal account 记名账户 z@LP9+?dE
P (466)PEPT 项目评审法 )CU(~s|s
P (467)petty cash account 备用金账户 1KEPD@0oxx
P (468)petty cash voucher 备用金凭证 C'" 6@-~
P (469)physical inventory 实地盘存 eNKdub
P (470)planning 计划
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P (471)planning horizon 计划时限
