N (428)number of days stock 存货周转天数 I |< +'G
N (429)number of weeks stock 存货周转周数 <iXS0k
O (430)objective classification 客体分类 D_yY0rRM
O (431)obsolescence 陈旧 /+<%,c$n
O (432)off balance sheet finance 资产负债表外筹资 :]u}x Dv3
O (433)offer for sale 标价出售 RKo P6LGw
O (434)operating budget 经营预算 DmXDg7y7s
O (435)operating lease 经营租赁 2vh!p ez_
O (436)operating statement 营业报表 8aZey_Hw;+
O (437)operation time 操作时间 MUCJ/GF*
O (438)operational control 经营控制 -KIVnV=&m
O (439)operational gearing 经营杠杆 9h3~;Q
O (440)operating plans 经营计划 h87L8qh9
O (441)opportunity cost 机会成本 7/D9n9F
O (442)order 定单 VJ6>
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O (443)ordinary shares 普通股 ,rH)}C<Q+
O (444)out-of-date cheque 过期支票 Eis%)oE
O (445)over capitalization 过分资本化 uwH)/BW)[
O (446)overhead 制造费用 r .a9W? (E
O (447)overhead absorption rate 制造费用分配率 ^7~ SS2t!
O (448)overhead cost 制造费用 H%01&u
O (449)overtrading 超过营业资金的经营 wCq)w=,
P (450)paid cheque 已付支票 TN |{P
P (451)paid-up share capital 认定股本 g<hv7?"[
P (452)parent company 母公司 pzt Zb
P (453)pareto distribution 帕累托分布 I?> -
P (454)participating preference shares 参与优先股 1VjeP
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P (455)partnership 合伙 "#\bQf}
P (456)payable ledger 应付款项账户 ^+- L;XkeY
P (457)payback 回收期 2 W"cTm
P (458)payments and receipts account 收入和支出报表 OO !S
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P (459)payments withheld 保留款额 ltr;pc*)
P (460)payroll 工资单 rd"]@ ~v1
P (461)payroll analysis 工资分析 9A}
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P (462)percentage profit on turnover 利润对营业额比率 'a-5 U
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P (463)period cost 期间成本 t7!>5e)C}
P (464)perpetual inventory 永续盘存 c> U{,z
P (465)personal account 记名账户 ~kj(s>xP
P (466)PEPT 项目评审法 [#Nx> R Y
P (467)petty cash account 备用金账户 Xg!|F[i
P (468)petty cash voucher 备用金凭证 W
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P (469)physical inventory 实地盘存 E9Xk8w'+
P (470)planning 计划 r;%zG F p
P (471)planning horizon 计划时限
