N (428)number of days stock 存货周转天数 @.fyOyOC
N (429)number of weeks stock 存货周转周数 Z|kMoB
O (430)objective classification 客体分类 8?7gyp!k_f
O (431)obsolescence 陈旧 =':,oz^|
O (432)off balance sheet finance 资产负债表外筹资 q;V1fogqI)
O (433)offer for sale 标价出售 S3k>34_%9
O (434)operating budget 经营预算 >%D=#}8l@
O (435)operating lease 经营租赁 /:}z*a
O (436)operating statement 营业报表 dIR6dI
O (437)operation time 操作时间 MXxE)"G*a
O (438)operational control 经营控制 -)Y?1w
O (439)operational gearing 经营杠杆 rpNe8"sh
O (440)operating plans 经营计划 :tA|g
O (441)opportunity cost 机会成本 CXsi
O (442)order 定单 Y%V|M0 0`
O (443)ordinary shares 普通股 j;k(AM<
O (444)out-of-date cheque 过期支票 A<&
:-Zz
O (445)over capitalization 过分资本化 j8G>0f)
O (446)overhead 制造费用
=/Dp*
O (447)overhead absorption rate 制造费用分配率 (Rc0 l;
O (448)overhead cost 制造费用 ;')T}wuq
O (449)overtrading 超过营业资金的经营 jnoFNIW
P (450)paid cheque 已付支票 0P_Y6w+
P (451)paid-up share capital 认定股本 pw7_j;}l
P (452)parent company 母公司 !\NKu1ta
P (453)pareto distribution 帕累托分布 )^&)f!f
P (454)participating preference shares 参与优先股 _
5nQe
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P (455)partnership 合伙 swDSV1alMB
P (456)payable ledger 应付款项账户 B9_0 Y
q
P (457)payback 回收期 ^w<:UE2a!
P (458)payments and receipts account 收入和支出报表 IP1|$b}sq
P (459)payments withheld 保留款额 a91Q*X%
P (460)payroll 工资单 uK?T<3]'
P (461)payroll analysis 工资分析 [)gvP'
P (462)percentage profit on turnover 利润对营业额比率 f-\l<o(
P (463)period cost 期间成本 BX),U
P (464)perpetual inventory 永续盘存 *4zVK/FJ
P (465)personal account 记名账户 7 #,+Q(2
P (466)PEPT 项目评审法 c3lfmTT6^
P (467)petty cash account 备用金账户 V,uhBMT#
P (468)petty cash voucher 备用金凭证 nDvny0^a
P (469)physical inventory 实地盘存 r,6~?hG]
P (470)planning 计划
KG
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P (471)planning horizon 计划时限