N (428)number of days stock 存货周转天数 1UJ(._0hR
N (429)number of weeks stock 存货周转周数 T?) U|
O (430)objective classification 客体分类 6vX+-f
O (431)obsolescence 陈旧 Umv_{n`
O (432)off balance sheet finance 资产负债表外筹资 Nk3]<#$
O (433)offer for sale 标价出售 -v&Q'a
O (434)operating budget 经营预算 69cOdIt^D
O (435)operating lease 经营租赁 .#zx[Io
O (436)operating statement 营业报表 R=i$*6}a
O (437)operation time 操作时间 YJuaQxs
O (438)operational control 经营控制 u,PrEmy-
O (439)operational gearing 经营杠杆 6aM
`qz)
O (440)operating plans 经营计划 1;fs`k0p
O (441)opportunity cost 机会成本 cK(}B_D$
O (442)order 定单 @IB8(TZ5I
O (443)ordinary shares 普通股 w6Dysg:
O (444)out-of-date cheque 过期支票 h"l{cDk
O (445)over capitalization 过分资本化 <9"s&G@
O (446)overhead 制造费用 8<^[xe
O (447)overhead absorption rate 制造费用分配率 ,T|iA/c
O (448)overhead cost 制造费用 ZB`!@/3X
O (449)overtrading 超过营业资金的经营 IqfR`iAix
P (450)paid cheque 已付支票 r4J4|&y
m
P (451)paid-up share capital 认定股本 GE Xz)4[
P (452)parent company 母公司 D@
[$?^H
P (453)pareto distribution 帕累托分布 vD:.1,72
P (454)participating preference shares 参与优先股 >/6v`
8F
P (455)partnership 合伙
U^VFHIm
P (456)payable ledger 应付款项账户 y3 LWh}~E
P (457)payback 回收期 +P~zn=
P (458)payments and receipts account 收入和支出报表 tOnaD]J
P (459)payments withheld 保留款额 A7VF
>{L./
P (460)payroll 工资单 IhM-a
Y
y5
P (461)payroll analysis 工资分析 2EG"xA5%
P (462)percentage profit on turnover 利润对营业额比率 r;O{et't7y
P (463)period cost 期间成本 R
j(="+SPj
P (464)perpetual inventory 永续盘存 `gfK#0x#
P (465)personal account 记名账户 4yQ4lU,r
P (466)PEPT 项目评审法 ClaYy58v
P (467)petty cash account 备用金账户 E4}MvV=
P (468)petty cash voucher 备用金凭证 66:|)
P (469)physical inventory 实地盘存 8}xU]N#EV
P (470)planning 计划 d^ipf*aLC
P (471)planning horizon 计划时限