N (428)number of days stock 存货周转天数 Oj^qh+r
N (429)number of weeks stock 存货周转周数 Ee -yP[2
*
O (430)objective classification 客体分类 l*z.20^P
O (431)obsolescence 陈旧 Z4@GcdZ
O (432)off balance sheet finance 资产负债表外筹资 cG~-OHU
O (433)offer for sale 标价出售 ZdY)&LJ
O (434)operating budget 经营预算 -VlXZj@u+
O (435)operating lease 经营租赁 "=9kX`(1 y
O (436)operating statement 营业报表 iLD:}yK
O (437)operation time 操作时间 b{wj4
O (438)operational control 经营控制 h$~\to$C
O (439)operational gearing 经营杠杆 9Lv"|S`5W_
O (440)operating plans 经营计划 by8~'?
O (441)opportunity cost 机会成本 QL_9a,R'r
O (442)order 定单 [Oy5Td7[
O (443)ordinary shares 普通股 %wuD4PRK
O (444)out-of-date cheque 过期支票 vZl]C%
O (445)over capitalization 过分资本化 p2:>m\
O (446)overhead 制造费用
_}(ej&'f
O (447)overhead absorption rate 制造费用分配率 aZ{]t:]
O (448)overhead cost 制造费用 mh=YrDU+L
O (449)overtrading 超过营业资金的经营 ET 2@dY~
P (450)paid cheque 已付支票 wc#E:GJcK
P (451)paid-up share capital 认定股本 N9A#@c0O
P (452)parent company 母公司 26Jb{o9Z<
P (453)pareto distribution 帕累托分布 _M;M-hk/
P (454)participating preference shares 参与优先股 - r!sY+Z>
P (455)partnership 合伙 yq2pg8%
P (456)payable ledger 应付款项账户 }L.&@P<
P (457)payback 回收期 :7-2^7z)
P (458)payments and receipts account 收入和支出报表 4]18=?r>
P (459)payments withheld 保留款额 rW(<[2 vg
P (460)payroll 工资单 l4+Bs!i`
P (461)payroll analysis 工资分析 j6_tFJT
P (462)percentage profit on turnover 利润对营业额比率 ij<6gv~ n"
P (463)period cost 期间成本 5p7
?e3
P (464)perpetual inventory 永续盘存 mjtmN0^SR
P (465)personal account 记名账户 z nxAP|
P (466)PEPT 项目评审法 da/Tms`T
P (467)petty cash account 备用金账户 efu'PfZ`&
P (468)petty cash voucher 备用金凭证 ;9rS[$^$O
P (469)physical inventory 实地盘存 byTTLs,}d
P (470)planning 计划 `oq][|
P (471)planning horizon 计划时限