N (428)number of days stock 存货周转天数 YCJc Dab
N (429)number of weeks stock 存货周转周数 ]z5`!e)L
O (430)objective classification 客体分类 aKi&2>c5>
O (431)obsolescence 陈旧 uLok0"}
O (432)off balance sheet finance 资产负债表外筹资 rybs9:_}
O (433)offer for sale 标价出售 k e$g[g
O (434)operating budget 经营预算 &fH;A X.
O (435)operating lease 经营租赁 05_aL` &eb
O (436)operating statement 营业报表 72J@Dc
O (437)operation time 操作时间 #
`}(x;ge
O (438)operational control 经营控制 ]&l.-0jt
O (439)operational gearing 经营杠杆 ID+o6/V8
O (440)operating plans 经营计划 \KmgFyF
O (441)opportunity cost 机会成本 t;?M#I\,{
O (442)order 定单 b|7c]l
O (443)ordinary shares 普通股 d1MY>zq
O (444)out-of-date cheque 过期支票 Aj| Gqw>
O (445)over capitalization 过分资本化 4x8e~/
O (446)overhead 制造费用 zMZP3
xir
O (447)overhead absorption rate 制造费用分配率 tu.Tvtudzj
O (448)overhead cost 制造费用 .Z[Bz
7
O (449)overtrading 超过营业资金的经营 6 <&jY
P (450)paid cheque 已付支票 Co`O{|NS}!
P (451)paid-up share capital 认定股本 k
4|*t}o7
P (452)parent company 母公司 k[6%+
P (453)pareto distribution 帕累托分布 d1&RK2
P (454)participating preference shares 参与优先股 \1k(4MWd
P (455)partnership 合伙 hEG-,
P (456)payable ledger 应付款项账户 Vn:BasS%
P (457)payback 回收期 H"~]|@g-p
P (458)payments and receipts account 收入和支出报表 uK_ Q l\d
P (459)payments withheld 保留款额 O0|**Km\+
P (460)payroll 工资单 kJ^)7_3
P (461)payroll analysis 工资分析 {R`,iWV
P (462)percentage profit on turnover 利润对营业额比率 ARcPHV<(2
P (463)period cost 期间成本 h!c6]D4!L
P (464)perpetual inventory 永续盘存 ,{4G@:Fm
P (465)personal account 记名账户 ?|Q[QP
P (466)PEPT 项目评审法 tCkKJ)m
P (467)petty cash account 备用金账户 p.Y
=
P (468)petty cash voucher 备用金凭证 M6$9-
P (469)physical inventory 实地盘存 <>!Y[Xr^
P (470)planning 计划 v4X\LsOP
P (471)planning horizon 计划时限