N (428)number of days stock 存货周转天数 F:J7|<J^F
N (429)number of weeks stock 存货周转周数 Iz)hz9k
O (430)objective classification 客体分类 T@|l@xm~L
O (431)obsolescence 陈旧 z8[H:W#G
O (432)off balance sheet finance 资产负债表外筹资 (kC} ,}
O (433)offer for sale 标价出售 g6g$nY@Jm
O (434)operating budget 经营预算 90T%T2K
O (435)operating lease 经营租赁 h1XMx'}B
O (436)operating statement 营业报表 4C1FPrh
O (437)operation time 操作时间 ahtYSz_FM
O (438)operational control 经营控制 o}=.
O (439)operational gearing 经营杠杆 y|.fR>5
O (440)operating plans 经营计划 R|1xXDLm*E
O (441)opportunity cost 机会成本 kwHqvO!G
O (442)order 定单 "XNu-_$N<a
O (443)ordinary shares 普通股 23-t$y]
O (444)out-of-date cheque 过期支票 C4{\@v}t
O (445)over capitalization 过分资本化 3eTrtCe$
O (446)overhead 制造费用 ADGnBYE
O (447)overhead absorption rate 制造费用分配率 ^IGyuj0]jG
O (448)overhead cost 制造费用 m1-\qt-yy
O (449)overtrading 超过营业资金的经营 Vf0fT?/K
P (450)paid cheque 已付支票 _(6`{PWY
P (451)paid-up share capital 认定股本 6z3T?`}
Y
P (452)parent company 母公司 h}|6VJ@.
P (453)pareto distribution 帕累托分布 r!$'!lCR
P (454)participating preference shares 参与优先股 JzMZB"Z?
P (455)partnership 合伙 @8nLQh^
P (456)payable ledger 应付款项账户 S= -M3fP~
P (457)payback 回收期 mF'-Is
P (458)payments and receipts account 收入和支出报表 A)Qh
P (459)payments withheld 保留款额
3@)obb
P (460)payroll 工资单 !7*(!as
P (461)payroll analysis 工资分析 S<nP80C
P (462)percentage profit on turnover 利润对营业额比率 d=XpO*v,[
P (463)period cost 期间成本 't(}Rq@
P (464)perpetual inventory 永续盘存 %X4-a%512
P (465)personal account 记名账户 WRD
A `
P (466)PEPT 项目评审法 !:"-:O}>=,
P (467)petty cash account 备用金账户 hCM8/Vvx6
P (468)petty cash voucher 备用金凭证 M!gBmQZ1
P (469)physical inventory 实地盘存 r219M)D?
P (470)planning 计划 VLsh=v
P (471)planning horizon 计划时限