N (428)number of days stock 存货周转天数 7UeE(=Hr5
N (429)number of weeks stock 存货周转周数 A52LH
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O (430)objective classification 客体分类 2tg/S=t}
O (431)obsolescence 陈旧 E7d~#
O (432)off balance sheet finance 资产负债表外筹资 OX
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O (433)offer for sale 标价出售 ^+.+Ic
H
O (434)operating budget 经营预算 0xvMR&.H
O (435)operating lease 经营租赁 "u3fs2
O (436)operating statement 营业报表
o>/uW8
O (437)operation time 操作时间 (6b?ir ~
O (438)operational control 经营控制 Mm:a+T
O (439)operational gearing 经营杠杆 E-5ij,bHv3
O (440)operating plans 经营计划 op.PS{_t
O (441)opportunity cost 机会成本 0XBBA0tq
O (442)order 定单 v%69]a-T
O (443)ordinary shares 普通股 Fyi?,,
O (444)out-of-date cheque 过期支票 n',9#I(!L
O (445)over capitalization 过分资本化 qY*%p
O (446)overhead 制造费用 t
wa(M?
O (447)overhead absorption rate 制造费用分配率 ue^?/{OuT
O (448)overhead cost 制造费用 i4{ /
O (449)overtrading 超过营业资金的经营 !.tL"U~4
P (450)paid cheque 已付支票 B J:E,P`_
P (451)paid-up share capital 认定股本 DRKc&F6Qy
P (452)parent company 母公司 ^^t]vojX
P (453)pareto distribution 帕累托分布 IxK 3,@d
P (454)participating preference shares 参与优先股 Eb4< 26A
P (455)partnership 合伙 !DY2{Wb
P (456)payable ledger 应付款项账户 luG023'
P (457)payback 回收期 WNF=NNO-R
P (458)payments and receipts account 收入和支出报表 )Bm^aMVl3
P (459)payments withheld 保留款额 On2Vf*G@|
P (460)payroll 工资单 $h|I7`
P (461)payroll analysis 工资分析 ZPxOds1m
P (462)percentage profit on turnover 利润对营业额比率 ~]6Oz;~<3
P (463)period cost 期间成本 b}EYNCw_7S
P (464)perpetual inventory 永续盘存 's7 SZ$(
P (465)personal account 记名账户 eJVOVPg<,
P (466)PEPT 项目评审法 P}.yEta
P (467)petty cash account 备用金账户 ^,ZvKA"}+/
P (468)petty cash voucher 备用金凭证 2S7H_qo$
P (469)physical inventory 实地盘存 7Dx .;
P (470)planning 计划 (Ay4B*|!
P (471)planning horizon 计划时限