N (428)number of days stock 存货周转天数 [JFmhLP9
N (429)number of weeks stock 存货周转周数 s)"C~w^
O (430)objective classification 客体分类 _3h(R`VdWO
O (431)obsolescence 陈旧 o)'T#uK
O (432)off balance sheet finance 资产负债表外筹资 K1Nhz'^=D
O (433)offer for sale 标价出售 w4pU^&O
O (434)operating budget 经营预算 vpx8GiV
O (435)operating lease 经营租赁
OA2<jrGB!
O (436)operating statement 营业报表 oK@!yYv
O (437)operation time 操作时间 bL
(g$Yi
O (438)operational control 经营控制 nnIBN4
O (439)operational gearing 经营杠杆 ys:1%D,,_
O (440)operating plans 经营计划 ;A~S){
O (441)opportunity cost 机会成本 Nh~ Hh(
O (442)order 定单 Mjq1qEi"B
O (443)ordinary shares 普通股 qSj2=dlW
O (444)out-of-date cheque 过期支票 8Cz_LyL
O (445)over capitalization 过分资本化 }pj>BK>
O (446)overhead 制造费用 Z}.N4 /
O (447)overhead absorption rate 制造费用分配率 .&.j?kb
O (448)overhead cost 制造费用 ?hvPPEJf
O (449)overtrading 超过营业资金的经营 n'0^l?V
P (450)paid cheque 已付支票 *7.!"rb8A
P (451)paid-up share capital 认定股本 #gi0FXL
P (452)parent company 母公司 npg.*I/>
P (453)pareto distribution 帕累托分布 0 V*Di2
P (454)participating preference shares 参与优先股 [=9-AG~}
P (455)partnership 合伙 vmL%%7
P (456)payable ledger 应付款项账户 33| >u+
P (457)payback 回收期 q5?g/-_0[
P (458)payments and receipts account 收入和支出报表 q=ZLSBZ
P (459)payments withheld 保留款额 v0 |A
N
P (460)payroll 工资单 rH8^Fl&jT
P (461)payroll analysis 工资分析 Bv
\ihUg/
P (462)percentage profit on turnover 利润对营业额比率 +Zt
qR
P (463)period cost 期间成本 E"bYl3
P (464)perpetual inventory 永续盘存 n[lf==R
P (465)personal account 记名账户 Lv+lLK
P (466)PEPT 项目评审法 W$ #FM$U
P (467)petty cash account 备用金账户 -EFtk\/
P (468)petty cash voucher 备用金凭证 cjsQm6
P (469)physical inventory 实地盘存 MPA<?
P (470)planning 计划 ! lgsV..R
P (471)planning horizon 计划时限