N (428)number of days stock 存货周转天数 iX\X>W$P
N (429)number of weeks stock 存货周转周数 M[uA@
O (430)objective classification 客体分类 HmwT~
O (431)obsolescence 陈旧 @A5?3(e
O (432)off balance sheet finance 资产负债表外筹资 :@)>r9N
O (433)offer for sale 标价出售 ERt{H3eCcJ
O (434)operating budget 经营预算 A9JdU&
O (435)operating lease 经营租赁 :lzrgsW
O (436)operating statement 营业报表 Lk$B{2^n
O (437)operation time 操作时间 Lxk[;j+
O (438)operational control 经营控制 -]=@s
O (439)operational gearing 经营杠杆 h@h! ,;
O (440)operating plans 经营计划 [PM4k0YC 8
O (441)opportunity cost 机会成本 A4ygW:
O (442)order 定单 ""D 4s
O (443)ordinary shares 普通股 d M-%{
O (444)out-of-date cheque 过期支票 l (%1jC8
O (445)over capitalization 过分资本化 1r7y]FyH$
O (446)overhead 制造费用 F3N6{ysK#
O (447)overhead absorption rate 制造费用分配率 Ki~1qu:
O (448)overhead cost 制造费用 "}JZU!?
O (449)overtrading 超过营业资金的经营 .}`Ix'.
P (450)paid cheque 已付支票 FEVlZ<PW3I
P (451)paid-up share capital 认定股本 Z:7fV5b(
P (452)parent company 母公司 xRsWI!d+|
P (453)pareto distribution 帕累托分布 Qdp)cT
P (454)participating preference shares 参与优先股 M|[o aanY'
P (455)partnership 合伙 uOGw9O-d9
P (456)payable ledger 应付款项账户 rc>6.sM
%
P (457)payback 回收期 Fr$5RAyg
P (458)payments and receipts account 收入和支出报表 {vO9ptR;
P (459)payments withheld 保留款额 Yir
[!{
P (460)payroll 工资单 4 N7^?
P (461)payroll analysis 工资分析 R^e.s
-
P (462)percentage profit on turnover 利润对营业额比率 Z*2Vpnqh\
P (463)period cost 期间成本 ~| 6[j<ziL
P (464)perpetual inventory 永续盘存 d5z`B H.
P (465)personal account 记名账户 UOmY-\ &c
P (466)PEPT 项目评审法 zZC9\V}R
P (467)petty cash account 备用金账户 63~
E#Dt4
P (468)petty cash voucher 备用金凭证 j9OG\m
P (469)physical inventory 实地盘存 I15{)o(8$
P (470)planning 计划 z
%LIX^q9
P (471)planning horizon 计划时限