N (428)number of days stock 存货周转天数 n@[&SgZq
N (429)number of weeks stock 存货周转周数 %(h-cuhq
O (430)objective classification 客体分类 /*
J}7
O (431)obsolescence 陈旧 !|K~)4%rj
O (432)off balance sheet finance 资产负债表外筹资 s"b()JP
O (433)offer for sale 标价出售 Gqvnc8V&
O (434)operating budget 经营预算 ](yw2c;me
O (435)operating lease 经营租赁 rjfcZ@
O (436)operating statement 营业报表 T4n.C~
O (437)operation time 操作时间 7g1"s1~or
O (438)operational control 经营控制 F/z$jj)
O (439)operational gearing 经营杠杆 kylR)
O (440)operating plans 经营计划 37'@,*m`
O (441)opportunity cost 机会成本 N|pjGgI
O (442)order 定单 |5
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O (443)ordinary shares 普通股 sr%tEKba)
O (444)out-of-date cheque 过期支票 1'tagv?
O (445)over capitalization 过分资本化 MJ sz
O (446)overhead 制造费用 p?
S:
J`q
O (447)overhead absorption rate 制造费用分配率 N=hr%{}c
O (448)overhead cost 制造费用 F;p>bw
O (449)overtrading 超过营业资金的经营 e _\]Q-
P (450)paid cheque 已付支票 S'~Zlv3`
P (451)paid-up share capital 认定股本 2*:lFvwP
P (452)parent company 母公司 7Yp;B:5@
P (453)pareto distribution 帕累托分布 't".~H_V
P (454)participating preference shares 参与优先股 tpw0j
CVu
P (455)partnership 合伙 cn1CM'Ru
P (456)payable ledger 应付款项账户 3In`
!@ EJ
P (457)payback 回收期 W!B4~L
P (458)payments and receipts account 收入和支出报表 j.O7-t%C
P (459)payments withheld 保留款额 V
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P (460)payroll 工资单 |}zv CD
P (461)payroll analysis 工资分析 $#ks`$vM
P (462)percentage profit on turnover 利润对营业额比率 !{5jP|vo
P (463)period cost 期间成本 7e$\|~<
P (464)perpetual inventory 永续盘存 z-(@j;.
P (465)personal account 记名账户 p] kpDx[9
P (466)PEPT 项目评审法 ;n?72&h
P (467)petty cash account 备用金账户 0&$+ CWSM
P (468)petty cash voucher 备用金凭证 `M?C(
P (469)physical inventory 实地盘存 u,<I%
P (470)planning 计划 ct='Z E
P (471)planning horizon 计划时限