N (428)number of days stock 存货周转天数 BVr0Gk
N (429)number of weeks stock 存货周转周数 H~+ l7OhV
O (430)objective classification 客体分类 =9z[[dQ|L
O (431)obsolescence 陈旧 <%Ostqj
O (432)off balance sheet finance 资产负债表外筹资 H'LD}\K l
O (433)offer for sale 标价出售 F8uNL)gKj)
O (434)operating budget 经营预算 ) :\xHR4
O (435)operating lease 经营租赁 05spovO/'
O (436)operating statement 营业报表 Z7_ zMM
O (437)operation time 操作时间 B';6r4I-
O (438)operational control 经营控制 ;Y;qg
O (439)operational gearing 经营杠杆 T[sDVkCbxf
O (440)operating plans 经营计划 Ci<ATho
O (441)opportunity cost 机会成本 t
\
7~S&z
O (442)order 定单 aS pWsT
O (443)ordinary shares 普通股 ,WG<hgg-U)
O (444)out-of-date cheque 过期支票 (vB<%l.&
O (445)over capitalization 过分资本化 Nof3F/2 N&
O (446)overhead 制造费用 UY <e&Npo
O (447)overhead absorption rate 制造费用分配率 Z0*ljT5|
O (448)overhead cost 制造费用 BWM YpZom
O (449)overtrading 超过营业资金的经营
k0
P (450)paid cheque 已付支票 RtCkV xaEx
P (451)paid-up share capital 认定股本 jWY$5Vq<H
P (452)parent company 母公司 :{ur{m5bX
P (453)pareto distribution 帕累托分布 x)JOClLr
P (454)participating preference shares 参与优先股 ,uPJ_oZs
P (455)partnership 合伙 #Ap;_XcKw
P (456)payable ledger 应付款项账户 OI?K/rn
P (457)payback 回收期 TU GNq
P (458)payments and receipts account 收入和支出报表 LK;k'IJ
P (459)payments withheld 保留款额 MUA%^)#u4Q
P (460)payroll 工资单 "d$m@c
P (461)payroll analysis 工资分析 *JaqTI,e
P (462)percentage profit on turnover 利润对营业额比率 Cxcr/9
P (463)period cost 期间成本 r.
T<j.\
P (464)perpetual inventory 永续盘存 2Y>~k{AN%
P (465)personal account 记名账户 0q*r
P (466)PEPT 项目评审法 5 gv/Pq &
P (467)petty cash account 备用金账户 %uoQ9lD'
P (468)petty cash voucher 备用金凭证 h[?O+Z^
P (469)physical inventory 实地盘存 oh
KCdT~
P (470)planning 计划 v\,N 5
P (471)planning horizon 计划时限