N (428)number of days stock 存货周转天数 >48zRi\N
N (429)number of weeks stock 存货周转周数 &&(sZGw
O (430)objective classification 客体分类 t]"3vE>
O (431)obsolescence 陈旧 lgA9p
4-
O (432)off balance sheet finance 资产负债表外筹资 N9:xtrJ]_J
O (433)offer for sale 标价出售 tq>QZEg
O (434)operating budget 经营预算 WRFzb0;01
O (435)operating lease 经营租赁 ^
i#q{@g
O (436)operating statement 营业报表 `<Zp!Hl(j
O (437)operation time 操作时间 Ge[N5N>
O (438)operational control 经营控制 4(
^Ht
O (439)operational gearing 经营杠杆 T6-e
O (440)operating plans 经营计划 \\x``*
O (441)opportunity cost 机会成本 Alp9]
0(
O (442)order 定单 ,uEWnZ"4
O (443)ordinary shares 普通股 `;4zIBJ
O (444)out-of-date cheque 过期支票 [Fr.ik
O (445)over capitalization 过分资本化 eSywWSdf0
O (446)overhead 制造费用 0rA&_K[#-<
O (447)overhead absorption rate 制造费用分配率 sRb)*p'
O (448)overhead cost 制造费用 $xlI"-(
O (449)overtrading 超过营业资金的经营 qV^,muyoG
P (450)paid cheque 已付支票 oXV
P (451)paid-up share capital 认定股本 U{n
0Z
P (452)parent company 母公司 -~v;'zOO
P (453)pareto distribution 帕累托分布 d^WVWk K
P (454)participating preference shares 参与优先股 HRje4=:
P (455)partnership 合伙 fkyj&M/
P (456)payable ledger 应付款项账户 #ra:^9;Es:
P (457)payback 回收期 srJ,Jr(
P (458)payments and receipts account 收入和支出报表 XrtB&h|C
P (459)payments withheld 保留款额 SG;]Vr
P (460)payroll 工资单 US0)^TKrj
P (461)payroll analysis 工资分析 x:"_B
P (462)percentage profit on turnover 利润对营业额比率 44mYs`]
P (463)period cost 期间成本 VL&E2^*E
P (464)perpetual inventory 永续盘存 qnv9?Xh
P (465)personal account 记名账户 7oh6G
P (466)PEPT 项目评审法 W<u63P
P (467)petty cash account 备用金账户 2|kx:^D p
P (468)petty cash voucher 备用金凭证 xv9SQ,n<
P (469)physical inventory 实地盘存
\ d+&&ns
P (470)planning 计划 .& B_\*
P (471)planning horizon 计划时限