N (428)number of days stock 存货周转天数 5fz
K*[B
N (429)number of weeks stock 存货周转周数 6z:/ma^
O (430)objective classification 客体分类 P8;1,?ou
O (431)obsolescence 陈旧 WMWUP ZsGS
O (432)off balance sheet finance 资产负债表外筹资 `tXd?E/e
O (433)offer for sale 标价出售 VZtFgN$J
O (434)operating budget 经营预算 Y^;izM}
O (435)operating lease 经营租赁 )HvBceN
O (436)operating statement 营业报表 #B#xSmak
O (437)operation time 操作时间 xVN!w\0
O (438)operational control 经营控制 ;vbMC74J#
O (439)operational gearing 经营杠杆 T2
1?~jS
O (440)operating plans 经营计划 EB6X
Yr
O (441)opportunity cost 机会成本 I[w5V;>*
O (442)order 定单
5PC:4
O (443)ordinary shares 普通股 d>Nh<PqH6
O (444)out-of-date cheque 过期支票 |ZXz&Xor
O (445)over capitalization 过分资本化 7W5Cm\
O (446)overhead 制造费用 ! CJ*zZ*
O (447)overhead absorption rate 制造费用分配率 hTcU
%Nc
O (448)overhead cost 制造费用 Kb1@ +
O (449)overtrading 超过营业资金的经营 9`? M-U
P (450)paid cheque 已付支票 mZuLwd$0
P (451)paid-up share capital 认定股本 @D `j
P (452)parent company 母公司 dJdOh#8+Xi
P (453)pareto distribution 帕累托分布 :VLYF$|
P (454)participating preference shares 参与优先股 4^d).{&X
P (455)partnership 合伙 e~cg
(.
P (456)payable ledger 应付款项账户 U6y`:G;.
P (457)payback 回收期 =^_a2_BBl
P (458)payments and receipts account 收入和支出报表 #hMkajG
P (459)payments withheld 保留款额 |2rOV&@l9
P (460)payroll 工资单 B7'yc`)H
P (461)payroll analysis 工资分析 z<0/#OP'
P (462)percentage profit on turnover 利润对营业额比率 }7P[%(T
5
P (463)period cost 期间成本 9wO2`e )
P (464)perpetual inventory 永续盘存 U;"J8
P (465)personal account 记名账户 ASr@5uFR
P (466)PEPT 项目评审法 rw0s$~'
P (467)petty cash account 备用金账户 joZd
P (468)petty cash voucher 备用金凭证 S_RP&+!7
P (469)physical inventory 实地盘存 b*{UO
P (470)planning 计划 ]D=fvvST
P (471)planning horizon 计划时限