N (428)number of days stock 存货周转天数 /e4hB
N (429)number of weeks stock 存货周转周数 d!Y,i!l!
O (430)objective classification 客体分类 TD!
QqLW
O (431)obsolescence 陈旧 /3FC@?l
w4
O (432)off balance sheet finance 资产负债表外筹资 w2/%e$D!9
O (433)offer for sale 标价出售 dkG-Yz~
O (434)operating budget 经营预算 dH#o11[
O (435)operating lease 经营租赁 _ F@>?\B
O (436)operating statement 营业报表 i]8zZRe
O (437)operation time 操作时间 ^~=o?VtBg
O (438)operational control 经营控制 ;d?4phl-.
O (439)operational gearing 经营杠杆 &NHIX(b6
O (440)operating plans 经营计划 P/M*XUG.
O (441)opportunity cost 机会成本 wQPjo!FEX
O (442)order 定单 #V4_. t#
O (443)ordinary shares 普通股 w y:.
O (444)out-of-date cheque 过期支票 8$?a?7,>|
O (445)over capitalization 过分资本化 FIC
2)
O (446)overhead 制造费用 _wZ(%(^I
O (447)overhead absorption rate 制造费用分配率 )oAK)e
O (448)overhead cost 制造费用 ^hY<avi6s
O (449)overtrading 超过营业资金的经营 TQID-I
P (450)paid cheque 已付支票 AD*+?%hj
P (451)paid-up share capital 认定股本 h=d&@k\g
P (452)parent company 母公司 ApU5,R0
P (453)pareto distribution 帕累托分布 !Aj_r^[X`
P (454)participating preference shares 参与优先股 42Kzdo|}
P (455)partnership 合伙 -qid.
P (456)payable ledger 应付款项账户 ZiVT c/b
P (457)payback 回收期 %ze Sx
P (458)payments and receipts account 收入和支出报表 \iu2rat^
P (459)payments withheld 保留款额 ,((5|MbM/
P (460)payroll 工资单 h7gH4L!'u
P (461)payroll analysis 工资分析 Mtt
VgNV
P (462)percentage profit on turnover 利润对营业额比率 J]fjg%C2m
P (463)period cost 期间成本 T3'dfe U
P (464)perpetual inventory 永续盘存 zzq/%jki
P (465)personal account 记名账户 ?=Ma7 y
P (466)PEPT 项目评审法 "z@qG]#5
P (467)petty cash account 备用金账户 crZ\:LeJ
P (468)petty cash voucher 备用金凭证 /oe="/y6
P (469)physical inventory 实地盘存 6`X#<#_&
P (470)planning 计划 |_!xA/_U'T
P (471)planning horizon 计划时限