N (428)number of days stock 存货周转天数 >C[1@-]G%7
N (429)number of weeks stock 存货周转周数 :c t+.#
O (430)objective classification 客体分类 DE ws+y-*
O (431)obsolescence 陈旧 [//f BO
O (432)off balance sheet finance 资产负债表外筹资 x,dv~QU
O (433)offer for sale 标价出售 d@tr]v5 B
O (434)operating budget 经营预算 mW-W7-JhO7
O (435)operating lease 经营租赁 p#d UL9
O (436)operating statement 营业报表 q1Sm#_7
O (437)operation time 操作时间 O| ]Ped9
O (438)operational control 经营控制 -/%jeDKp
O (439)operational gearing 经营杠杆 ([*t.
O (440)operating plans 经营计划 y7OG[L/
O (441)opportunity cost 机会成本 (do=o&9pm
O (442)order 定单 >G2
-kL_
O (443)ordinary shares 普通股 #pSOZX
O (444)out-of-date cheque 过期支票 <h=M
Rw,l
O (445)over capitalization 过分资本化 63S1ed[
O (446)overhead 制造费用 .M2&ad :
O (447)overhead absorption rate 制造费用分配率 S$52KOo
O (448)overhead cost 制造费用 sV[Z|$&Z
O (449)overtrading 超过营业资金的经营 5-HJ&Q
P (450)paid cheque 已付支票 j*4S] !
P (451)paid-up share capital 认定股本 |vz;bJG
P (452)parent company 母公司 Z!reX6
P (453)pareto distribution 帕累托分布 >` QX
xTn
P (454)participating preference shares 参与优先股 )c/y07er
P (455)partnership 合伙 }dJ ~Iy
P (456)payable ledger 应付款项账户 ->I{
:#
P (457)payback 回收期 D~Ohw sL4
P (458)payments and receipts account 收入和支出报表 (H+[ ^(3d2
P (459)payments withheld 保留款额 %E"/]!}3
P (460)payroll 工资单 vXyo
P (461)payroll analysis 工资分析 [!?,TGM}^
P (462)percentage profit on turnover 利润对营业额比率 [9om"'
P (463)period cost 期间成本 tQ
JH'YV
P (464)perpetual inventory 永续盘存 ~#_$?_/(
P (465)personal account 记名账户 YBIe'(p
P (466)PEPT 项目评审法 43=-pyp
P (467)petty cash account 备用金账户 #.+*G`m
P (468)petty cash voucher 备用金凭证 jA4v?(AO}#
P (469)physical inventory 实地盘存 b^DV9mO4J
P (470)planning 计划 ',`4 U F
P (471)planning horizon 计划时限