N (428)number of days stock 存货周转天数 Z5((1J9
N (429)number of weeks stock 存货周转周数 lVP9=
O (430)objective classification 客体分类 Q;4}gUmI$
O (431)obsolescence 陈旧 R<"2%oY
O (432)off balance sheet finance 资产负债表外筹资 !Tv?%? 2l
O (433)offer for sale 标价出售 iV5}U2Vh
O (434)operating budget 经营预算 `_|aeoK_
O (435)operating lease 经营租赁 <f%ujrX
O (436)operating statement 营业报表 b<[jaI0
O (437)operation time 操作时间 3^{8_^I
O (438)operational control 经营控制 EJ1Bq>u7
O (439)operational gearing 经营杠杆 j]rXoV>
O (440)operating plans 经营计划 eymi2-a<
O (441)opportunity cost 机会成本 \
I?w)CE@R
O (442)order 定单 ^;.T}c%N
O (443)ordinary shares 普通股 OkLz^R?d
O (444)out-of-date cheque 过期支票 F "!agc2!
O (445)over capitalization 过分资本化 Eu|sWdmf
l
O (446)overhead 制造费用 1o8wy_eSs
O (447)overhead absorption rate 制造费用分配率 xpF](>LC(
O (448)overhead cost 制造费用 +a|"{
O (449)overtrading 超过营业资金的经营 $0_^=DEW
P (450)paid cheque 已付支票 |~z3U>
P (451)paid-up share capital 认定股本
Do|]eD
P (452)parent company 母公司 ! 0^;;'
P (453)pareto distribution 帕累托分布 _}D%iJg#
P (454)participating preference shares 参与优先股 Rq) 0i}F
P (455)partnership 合伙 ^
7.XGWQ)-
P (456)payable ledger 应付款项账户 1Q]Rd
P (457)payback 回收期 +#4]o
}6G
P (458)payments and receipts account 收入和支出报表 1!vPc93 $$
P (459)payments withheld 保留款额 X2qv^G,
P (460)payroll 工资单 ',GV6kt_k
P (461)payroll analysis 工资分析 yf!,4SUkU
P (462)percentage profit on turnover 利润对营业额比率 %dc3z
"u
P (463)period cost 期间成本 c7\VTYT
P (464)perpetual inventory 永续盘存 ]Kv q |}=
P (465)personal account 记名账户 I"-dTa
P (466)PEPT 项目评审法 62Mdm3
P (467)petty cash account 备用金账户 -;$nb~y
P (468)petty cash voucher 备用金凭证 v,{h:
P (469)physical inventory 实地盘存 o]<jZ_|gB
P (470)planning 计划 %,/lqc Fo
P (471)planning horizon 计划时限