N (428)number of days stock 存货周转天数 wzJdS}Yy!y
N (429)number of weeks stock 存货周转周数 }gB^C3b6
O (430)objective classification 客体分类 6A}tA$*s7
O (431)obsolescence 陈旧 Z,81L3#6
O (432)off balance sheet finance 资产负债表外筹资 V0&7MY *
O (433)offer for sale 标价出售 ,8d&uR}x
O (434)operating budget 经营预算 o_[~{@ RoR
O (435)operating lease 经营租赁
2Vu?Y
O (436)operating statement 营业报表 ! hEZV&y
O (437)operation time 操作时间 3Co1bY:
O (438)operational control 经营控制 7
,V_5M;t
O (439)operational gearing 经营杠杆 }[MkJ21!
O (440)operating plans 经营计划 apgKC;
O (441)opportunity cost 机会成本 1$6
u
O (442)order 定单 >!{8)ti
O (443)ordinary shares 普通股 ^tWSu?9
O (444)out-of-date cheque 过期支票 q;IuV&B
O (445)over capitalization 过分资本化 Q2* 8c$
O (446)overhead 制造费用 VM\\.L
O (447)overhead absorption rate 制造费用分配率 aGsO~ODc
O (448)overhead cost 制造费用 bFlI:R&<
O (449)overtrading 超过营业资金的经营 ,:MUf]Ky
P (450)paid cheque 已付支票 ^Jdg%U?
P (451)paid-up share capital 认定股本 \u(Gj]B#"
P (452)parent company 母公司 * LWihal
P (453)pareto distribution 帕累托分布 4^4T#f2=e
P (454)participating preference shares 参与优先股 7!FiPH~kM
P (455)partnership 合伙 l @@pXg3
P (456)payable ledger 应付款项账户 8}4.x3uw
P (457)payback 回收期 jVN=_Y}\
P (458)payments and receipts account 收入和支出报表 G\,B*$3
P (459)payments withheld 保留款额 NLYf
P (460)payroll 工资单 b
9 li
P (461)payroll analysis 工资分析 Kx
eqQ@
P (462)percentage profit on turnover 利润对营业额比率 @H(7Mt
P (463)period cost 期间成本 aRI. &3-
P (464)perpetual inventory 永续盘存 2Ur&_c6P
P (465)personal account 记名账户 hE'7M;
P (466)PEPT 项目评审法 A&%7Z^Pp
P (467)petty cash account 备用金账户 HU4h.Lm
P (468)petty cash voucher 备用金凭证 IB 4L(n1
P (469)physical inventory 实地盘存 O#C0~U]dDW
P (470)planning 计划 nGc'xQy0
P (471)planning horizon 计划时限