N (428)number of days stock 存货周转天数 ~(stA3]k
N (429)number of weeks stock 存货周转周数 ]U_5\$
O (430)objective classification 客体分类 K/!/M%GB6
O (431)obsolescence 陈旧 G}182"#4
O (432)off balance sheet finance 资产负债表外筹资 Ti
hnSb
O (433)offer for sale 标价出售 4s[`y
V
O (434)operating budget 经营预算 ,m2A
p\l
O (435)operating lease 经营租赁 ]^Sd9ba
O (436)operating statement 营业报表 )ZQHa7V
O (437)operation time 操作时间 q
sv+.aW
O (438)operational control 经营控制 Dq{:R
O (439)operational gearing 经营杠杆 (}9cD^F0n
O (440)operating plans 经营计划 I).=v{@9V<
O (441)opportunity cost 机会成本 &/ \O2Aw8
O (442)order 定单 E7V38Z
O (443)ordinary shares 普通股 n>u.3w
L
O (444)out-of-date cheque 过期支票 s4x'f$r
O (445)over capitalization 过分资本化 FX{~"
O (446)overhead 制造费用 >_rzT9gX&
O (447)overhead absorption rate 制造费用分配率 s>LA3kT
O (448)overhead cost 制造费用 xylpiSJ
O (449)overtrading 超过营业资金的经营 5T~3$kuO
P (450)paid cheque 已付支票 d1UVvyH
P (451)paid-up share capital 认定股本 R1II k
P (452)parent company 母公司 VI(RT-S6
P (453)pareto distribution 帕累托分布 kEp.0wL'
P (454)participating preference shares 参与优先股 += X).X0K
P (455)partnership 合伙 !x`;>0
P (456)payable ledger 应付款项账户 7xX
;MB&
P (457)payback 回收期 _cW_u?0X:
P (458)payments and receipts account 收入和支出报表 t.3Ct@wK
P (459)payments withheld 保留款额 83mlZ1jQz
P (460)payroll 工资单 N7d17c.
5
P (461)payroll analysis 工资分析 6
"BtfQ")
P (462)percentage profit on turnover 利润对营业额比率 |Dl*w/n
P (463)period cost 期间成本 C4&U:y<ju
P (464)perpetual inventory 永续盘存 kqj;l\N
P (465)personal account 记名账户 lc\>DH\n6
P (466)PEPT 项目评审法 i}.{m Et
P (467)petty cash account 备用金账户 ST[2]
P (468)petty cash voucher 备用金凭证 O<}ep)mr
P (469)physical inventory 实地盘存 17J} uXA
P (470)planning 计划 ~5lKL5w
P (471)planning horizon 计划时限