N (428)number of days stock 存货周转天数 TFb9gOTJ
N (429)number of weeks stock 存货周转周数 |y)R lb#d
O (430)objective classification 客体分类
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O (431)obsolescence 陈旧 MLtfi{;LH
O (432)off balance sheet finance 资产负债表外筹资 s+YQ
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O (433)offer for sale 标价出售 mk~&>\
O (434)operating budget 经营预算 a)^f`s^aa
O (435)operating lease 经营租赁 F&<si:}KB
O (436)operating statement 营业报表 YK!nV ,
O (437)operation time 操作时间
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O (438)operational control 经营控制 n"N!76
O (439)operational gearing 经营杠杆 ,-myR1}
O (440)operating plans 经营计划 U+CZv1
O (441)opportunity cost 机会成本 1q0DOf]!T
O (442)order 定单 )WF]v"t
O (443)ordinary shares 普通股 fNPHc_?Ybj
O (444)out-of-date cheque 过期支票 jq
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O (445)over capitalization 过分资本化 !(~eeE}|lM
O (446)overhead 制造费用 U']DB h
O (447)overhead absorption rate 制造费用分配率 i
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O (448)overhead cost 制造费用 57k@]3
4
O (449)overtrading 超过营业资金的经营 + ObP[F
P (450)paid cheque 已付支票 h}k)
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P (451)paid-up share capital 认定股本 srXGe`VL
P (452)parent company 母公司 eu@hmR8T
P (453)pareto distribution 帕累托分布 ~B;kFdcVXn
P (454)participating preference shares 参与优先股 JV(qTb W
P (455)partnership 合伙 ,X25 -OFZ
P (456)payable ledger 应付款项账户 ~CIA6&
P (457)payback 回收期 fw$/@31AP?
P (458)payments and receipts account 收入和支出报表 secD
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P (459)payments withheld 保留款额 EtvZk9d6h*
P (460)payroll 工资单 !#j
y=A
P (461)payroll analysis 工资分析 PeGA+0bm
P (462)percentage profit on turnover 利润对营业额比率 .lAqD-
P (463)period cost 期间成本 eQ`TW'[9_6
P (464)perpetual inventory 永续盘存 /yPFts_q
P (465)personal account 记名账户 va F^[/
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P (466)PEPT 项目评审法 u>o<ua
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P (467)petty cash account 备用金账户 zs|R#?a=
P (468)petty cash voucher 备用金凭证 T;K@3]FbX
P (469)physical inventory 实地盘存 )w(-Xc?P
P (470)planning 计划 ^
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P (471)planning horizon 计划时限