N (428)number of days stock 存货周转天数 +QT(~<
N (429)number of weeks stock 存货周转周数 4SIi<cS0
O (430)objective classification 客体分类 9 =7),`$
O (431)obsolescence 陈旧 3 &.?9
O (432)off balance sheet finance 资产负债表外筹资 ) F4H'
O (433)offer for sale 标价出售 x a#0y
O (434)operating budget 经营预算 o6,$;-?F_
O (435)operating lease 经营租赁 Ymk
k"y.w
O (436)operating statement 营业报表 q[`)A?Ae
O (437)operation time 操作时间 !7 "-9n
O (438)operational control 经营控制 H6X]D"Y,
O (439)operational gearing 经营杠杆 ES p
)%
O (440)operating plans 经营计划 +O>!x#)&"
O (441)opportunity cost 机会成本 4vKp341B
O (442)order 定单 6*9hAnH
O (443)ordinary shares 普通股 *jM~VTXwt
O (444)out-of-date cheque 过期支票 2mN>7Tj:
O (445)over capitalization 过分资本化 cf)2GoV>e
O (446)overhead 制造费用 6C@,&2<yK
O (447)overhead absorption rate 制造费用分配率 p t .0%3
O (448)overhead cost 制造费用 k_?xi OSh
O (449)overtrading 超过营业资金的经营 hn\<'|n
P (450)paid cheque 已付支票 0j\?zt?
P (451)paid-up share capital 认定股本 flDe*F^
P (452)parent company 母公司 ,Q! sns[T
P (453)pareto distribution 帕累托分布 RO?5WJpPj
P (454)participating preference shares 参与优先股 c'B6E1}sx
P (455)partnership 合伙 |3`Sd;^;
P (456)payable ledger 应付款项账户 6KC.l}Y*
P (457)payback 回收期 Njsz=
P (458)payments and receipts account 收入和支出报表 &^$dHr6v
P (459)payments withheld 保留款额 a]XQM$T$
P (460)payroll 工资单 1 Y!" C
P (461)payroll analysis 工资分析 @9 ~a3k|
P (462)percentage profit on turnover 利润对营业额比率 L1ZhH3}X
P (463)period cost 期间成本 X-&t!0O4}`
P (464)perpetual inventory 永续盘存 8wz% e(
P (465)personal account 记名账户 Hf!o6 o
P (466)PEPT 项目评审法 +>mbBu!7
P (467)petty cash account 备用金账户 ,{
P*ZK3u
P (468)petty cash voucher 备用金凭证 "Opk:;.
P (469)physical inventory 实地盘存 gjB36 R
P (470)planning 计划 2 Pn
P (471)planning horizon 计划时限
