N (428)number of days stock 存货周转天数 1}c/l<d
N (429)number of weeks stock 存货周转周数 aqk$4IG
O (430)objective classification 客体分类 KI#v<4C$P
O (431)obsolescence 陈旧 vOCaru?~h
O (432)off balance sheet finance 资产负债表外筹资 2brY\c
F
O (433)offer for sale 标价出售 W{q
P/R
O (434)operating budget 经营预算 hTO2+F*
O (435)operating lease 经营租赁 '3^ q
W
O (436)operating statement 营业报表 >Ho=L)u
O (437)operation time 操作时间 2.Ww(`swL
O (438)operational control 经营控制 Z@x&
O (439)operational gearing 经营杠杆 A9SL|9Q
O (440)operating plans 经营计划 03|nP$g
O (441)opportunity cost 机会成本 YWd2
bRb
O (442)order 定单 XW8@c2jN\7
O (443)ordinary shares 普通股 ;xw9#.d#D
O (444)out-of-date cheque 过期支票 _hl| 3
eW5
O (445)over capitalization 过分资本化 !D{z. KO
O (446)overhead 制造费用 L.;x=w
O (447)overhead absorption rate 制造费用分配率 `$JZJ!,A
O (448)overhead cost 制造费用 z<!A;.iD
O (449)overtrading 超过营业资金的经营 <4;,
y*"n
P (450)paid cheque 已付支票 wDoCc:
P (451)paid-up share capital 认定股本 0
&|M/
P (452)parent company 母公司 mYJ8O$
P (453)pareto distribution 帕累托分布 i83Jy w,f
P (454)participating preference shares 参与优先股 LzLJ6A>;R
P (455)partnership 合伙 ^Lfwoy7R
P (456)payable ledger 应付款项账户 +,R!el!o~u
P (457)payback 回收期 Z)~
?foe'
P (458)payments and receipts account 收入和支出报表 9'~qA(=.?
P (459)payments withheld 保留款额 Rl0"9D87z
P (460)payroll 工资单 Uv.Xw} q
P (461)payroll analysis 工资分析 TBJ?8W(
P (462)percentage profit on turnover 利润对营业额比率 7=X6_AD
P (463)period cost 期间成本 FdnLxw
P (464)perpetual inventory 永续盘存 yyu -y0_
P (465)personal account 记名账户 $U7/w?gc'
P (466)PEPT 项目评审法 2<n18-|OQ
P (467)petty cash account 备用金账户 )$f?v22
P (468)petty cash voucher 备用金凭证 O,^s)>c
P (469)physical inventory 实地盘存 bvZD@F`2
P (470)planning 计划 AIQ
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P (471)planning horizon 计划时限