N (428)number of days stock 存货周转天数 ~U] "dbQ
N (429)number of weeks stock 存货周转周数 k [TVu5R
O (430)objective classification 客体分类 _lWC)bv`
O (431)obsolescence 陈旧 d~i WV6Va
O (432)off balance sheet finance 资产负债表外筹资 ,EkzBVgo
O (433)offer for sale 标价出售 ~vqVASUc,
O (434)operating budget 经营预算 zV)(i<Q
O (435)operating lease 经营租赁 3AKT>Wy =
O (436)operating statement 营业报表 ~7!=<M
W
O (437)operation time 操作时间 3V)ef$Y0
O (438)operational control 经营控制 ~SI`%^L
O (439)operational gearing 经营杠杆 r57&F`{
O (440)operating plans 经营计划 xvP=i/SO
O (441)opportunity cost 机会成本 ~0}gRpMW
O (442)order 定单 (mO{ W
O (443)ordinary shares 普通股 YX A| 1
O (444)out-of-date cheque 过期支票 4*k>M+o/C4
O (445)over capitalization 过分资本化 nz{
;]U1
O (446)overhead 制造费用 "r!>p\.0O
O (447)overhead absorption rate 制造费用分配率 ;kS Rv=S
O (448)overhead cost 制造费用 Wo& WO
e
O (449)overtrading 超过营业资金的经营 {{ hp;&x
P (450)paid cheque 已付支票
HaJs)j
P (451)paid-up share capital 认定股本 C5}c?=#bdf
P (452)parent company 母公司 ,g69 ?w
P (453)pareto distribution 帕累托分布 8fV.NCyE
P (454)participating preference shares 参与优先股 Rm@#GP`
P (455)partnership 合伙 |l4tR
P (456)payable ledger 应付款项账户 ~q5aMy d<
P (457)payback 回收期 #[ei/p
P (458)payments and receipts account 收入和支出报表 L] wWJL
P (459)payments withheld 保留款额 w }8
,ICL
P (460)payroll 工资单 ,;3bPjey
P (461)payroll analysis 工资分析 {e'P* j
P (462)percentage profit on turnover 利润对营业额比率 wM$N#K@
P (463)period cost 期间成本 -L4fp
P (464)perpetual inventory 永续盘存 ` IP?w&k)
P (465)personal account 记名账户 [&_7w \m
P (466)PEPT 项目评审法 [
B{F(~ O
P (467)petty cash account 备用金账户 i-.]onR
P (468)petty cash voucher 备用金凭证 T Lcev*
P (469)physical inventory 实地盘存 \,UpFuU\
P (470)planning 计划 Dno]N
P (471)planning horizon 计划时限
