N (428)number of days stock 存货周转天数 >PfYHO
N (429)number of weeks stock 存货周转周数 L3'o2@$
O (430)objective classification 客体分类 a'rN&*P
O (431)obsolescence 陈旧 @zW'!Ol
O (432)off balance sheet finance 资产负债表外筹资 mbU[fHyV
O (433)offer for sale 标价出售 %mg |kb6n
O (434)operating budget 经营预算 =2#
C{u.
O (435)operating lease 经营租赁 dyD=R
O (436)operating statement 营业报表 eLM_?9AZ!R
O (437)operation time 操作时间 BB>3Kj:|
O (438)operational control 经营控制 VWaI!bK
O (439)operational gearing 经营杠杆 !Tr +: SM
O (440)operating plans 经营计划 tNoo3&
O (441)opportunity cost 机会成本 j8YMod=
O (442)order 定单 rU%\ 8T0f
O (443)ordinary shares 普通股 6(VCQ{
O (444)out-of-date cheque 过期支票 AS'a'x>8>,
O (445)over capitalization 过分资本化 +UB+. 5P
O (446)overhead 制造费用 l0 rZril
O (447)overhead absorption rate 制造费用分配率 M
n3cIGL
O (448)overhead cost 制造费用 P10`X&
O (449)overtrading 超过营业资金的经营 k5P&F
P (450)paid cheque 已付支票 _\1wLcFj
P (451)paid-up share capital 认定股本 [w
i "
P (452)parent company 母公司 JY~s-jxa
P (453)pareto distribution 帕累托分布 Y6 ,< j|
P (454)participating preference shares 参与优先股 1Hp0,R}
P (455)partnership 合伙 Q9]7.^l
P (456)payable ledger 应付款项账户 (Rve<n6{A
P (457)payback 回收期 .YKQ6
P (458)payments and receipts account 收入和支出报表 ?x%HQ2`
P (459)payments withheld 保留款额 0,{Dw9
W:
P (460)payroll 工资单 S2@[F\|r
P (461)payroll analysis 工资分析 l!EfvqWX
P (462)percentage profit on turnover 利润对营业额比率 !Z`~=n3bk
P (463)period cost 期间成本 oOnk,U
P (464)perpetual inventory 永续盘存 ubju uha"
P (465)personal account 记名账户 t=d~\_Oa
P (466)PEPT 项目评审法 ]4@_KKP
P (467)petty cash account 备用金账户 Yy@;U]R
P (468)petty cash voucher 备用金凭证 Y, )'0O
P (469)physical inventory 实地盘存 Z;P[)q
P (470)planning 计划 /xWkP{
P (471)planning horizon 计划时限