N (428)number of days stock 存货周转天数 p:|p?
N (429)number of weeks stock 存货周转周数 d!q)
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O (430)objective classification 客体分类 /vFdhh
O (431)obsolescence 陈旧 mz .uK2l{
O (432)off balance sheet finance 资产负债表外筹资 n11eJEtm
O (433)offer for sale 标价出售 xTdh/
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O (434)operating budget 经营预算 r6`KZ TU
O (435)operating lease 经营租赁 _&F*4t!
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O (436)operating statement 营业报表 ]P(_
d'}
O (437)operation time 操作时间 .n|
M5X
O (438)operational control 经营控制 q VJC O-K|
O (439)operational gearing 经营杠杆 e p\a
O (440)operating plans 经营计划 ("@ih]zYf
O (441)opportunity cost 机会成本 N%QVkuCbM
O (442)order 定单 ?|we.{
O (443)ordinary shares 普通股 fYZ)5xnj
O (444)out-of-date cheque 过期支票 '\Hh
O (445)over capitalization 过分资本化 >1d`G%KfG
O (446)overhead 制造费用 p< jM%fbZk
O (447)overhead absorption rate 制造费用分配率 lA7\c#
O (448)overhead cost 制造费用 r}])V[V
O (449)overtrading 超过营业资金的经营 (K->5rSU
P (450)paid cheque 已付支票 C+c;UzbD
P (451)paid-up share capital 认定股本 k7Xa|&fQP<
P (452)parent company 母公司 OLxiY r
P (453)pareto distribution 帕累托分布 0N*~"j;r#M
P (454)participating preference shares 参与优先股 1'[_J
P (455)partnership 合伙 |<1
P (456)payable ledger 应付款项账户 `zOQ*Y&
P (457)payback 回收期 \*$''`b)j
P (458)payments and receipts account 收入和支出报表 @,v.Y6Ge
P (459)payments withheld 保留款额 '>5W`lZ
P (460)payroll 工资单 4o*wLCo7^
P (461)payroll analysis 工资分析 gS4@3BOw&.
P (462)percentage profit on turnover 利润对营业额比率 N[AX]gOJ
P (463)period cost 期间成本 PWThm ooP
P (464)perpetual inventory 永续盘存 M2e_)f:
P (465)personal account 记名账户 JN-wToOF
P (466)PEPT 项目评审法 &7t3D?K'qX
P (467)petty cash account 备用金账户 (y!<^Q
P (468)petty cash voucher 备用金凭证 Zo|# ,AdE>
P (469)physical inventory 实地盘存 8!{F6DG
P (470)planning 计划 zHvG3Ed@
P (471)planning horizon 计划时限