N (428)number of days stock 存货周转天数 5nIlG
N (429)number of weeks stock 存货周转周数 "9T`3cM0
O (430)objective classification 客体分类 Jt,
4@
O (431)obsolescence 陈旧 =Bqa<Js
O (432)off balance sheet finance 资产负债表外筹资 HnY"6gTNK
O (433)offer for sale 标价出售 h}<ZZ
O (434)operating budget 经营预算 :mHtK)z~
O (435)operating lease 经营租赁 eu|q
{p
O (436)operating statement 营业报表 iBW6<2@oZF
O (437)operation time 操作时间 bvRGTOxO
O (438)operational control 经营控制 TK?+O}v-]!
O (439)operational gearing 经营杠杆 cQ ;
Ry!$
O (440)operating plans 经营计划 /g7?,/vnZ
O (441)opportunity cost 机会成本 3kQ8*S
O (442)order 定单 uiEA=*axp
O (443)ordinary shares 普通股 %~(i[Ur;
O (444)out-of-date cheque 过期支票 zi[M{bm
O (445)over capitalization 过分资本化 1e| M6*
O (446)overhead 制造费用 3NZFW{u
O (447)overhead absorption rate 制造费用分配率 ffd3QQ
O (448)overhead cost 制造费用
FAl 6
O (449)overtrading 超过营业资金的经营 ;<R_j%*
P (450)paid cheque 已付支票 'n#S6.Y:
P (451)paid-up share capital 认定股本 =0yJ2[R7Do
P (452)parent company 母公司 a-2
{x2O
P (453)pareto distribution 帕累托分布
I_s(yO4pw
P (454)participating preference shares 参与优先股 kU>|E<c*
P (455)partnership 合伙 yzl\{I&
P (456)payable ledger 应付款项账户 p+D6Z'B
P (457)payback 回收期 Q3
1c@t
P (458)payments and receipts account 收入和支出报表 /\I%)B47^9
P (459)payments withheld 保留款额 RYaofW
P (460)payroll 工资单 eE_X
wLE
P (461)payroll analysis 工资分析 d+ko"F|
P (462)percentage profit on turnover 利润对营业额比率 *%BI*p
P (463)period cost 期间成本 R*C+Yk)Tkt
P (464)perpetual inventory 永续盘存 ,WK$jHG]
P (465)personal account 记名账户 *lF%8k"Al
P (466)PEPT 项目评审法 Z-!T(:E]
P (467)petty cash account 备用金账户 *uM*)
6O 3
P (468)petty cash voucher 备用金凭证 K8c#/o
P (469)physical inventory 实地盘存 &J M;jSz
P (470)planning 计划 bj{f[nZ d
P (471)planning horizon 计划时限