N (428)number of days stock 存货周转天数 sh2bhv]
N (429)number of weeks stock 存货周转周数 ErC[Zh"''
O (430)objective classification 客体分类 (&,R1dLo
O (431)obsolescence 陈旧 U^&Cvxc[[
O (432)off balance sheet finance 资产负债表外筹资 K7c8_g*>4=
O (433)offer for sale 标价出售 |5Pbc&mH8A
O (434)operating budget 经营预算 =jt_1 L4
O (435)operating lease 经营租赁 1`{ ib
O (436)operating statement 营业报表 ,be?GAq
O (437)operation time 操作时间 Rjl __90
O (438)operational control 经营控制 [B`P]}g L:
O (439)operational gearing 经营杠杆 'wrpW#
O (440)operating plans 经营计划 (?y2@I}
O (441)opportunity cost 机会成本 ~*Qpv&y)
O (442)order 定单
$lA,{Q
O (443)ordinary shares 普通股 Gc W}<g}
O (444)out-of-date cheque 过期支票 [udV }
O (445)over capitalization 过分资本化 rgKn=8+
a
O (446)overhead 制造费用 /g''-yT7#
O (447)overhead absorption rate 制造费用分配率 @/L. BfTz
O (448)overhead cost 制造费用 Pltju4.:C
O (449)overtrading 超过营业资金的经营 w.p'Dpw
P (450)paid cheque 已付支票 9AzGk=^
P (451)paid-up share capital 认定股本 ^ ^l"brPa
P (452)parent company 母公司 z_@zMLs
P (453)pareto distribution 帕累托分布 =osw3"ng
P (454)participating preference shares 参与优先股 q&T'x> /
P (455)partnership 合伙 {C6;$#7P
P (456)payable ledger 应付款项账户 Guv F
P (457)payback 回收期
a| uZJ*
P (458)payments and receipts account 收入和支出报表 `r(J6,O
P (459)payments withheld 保留款额 \r, . hUp
P (460)payroll 工资单 1o 78e2B
P (461)payroll analysis 工资分析 7,UFIHq
P (462)percentage profit on turnover 利润对营业额比率 +lJ]-U|P
P (463)period cost 期间成本 , vyx`wDd
P (464)perpetual inventory 永续盘存 1iL
xXd
P (465)personal account 记名账户 Cpv%s
1M
P (466)PEPT 项目评审法 `+c9m^
P (467)petty cash account 备用金账户 e ~]e9-L>I
P (468)petty cash voucher 备用金凭证 s,H(m8#>
P (469)physical inventory 实地盘存 >[4|6k|\x
P (470)planning 计划 h##?~!xDmq
P (471)planning horizon 计划时限
