N (428)number of days stock 存货周转天数 i)|jLrW~e
N (429)number of weeks stock 存货周转周数 Yw3'9m^
O (430)objective classification 客体分类 &R<aRE:+R
O (431)obsolescence 陈旧 K'r;#I|"J
O (432)off balance sheet finance 资产负债表外筹资 Vz/w.%_g
O (433)offer for sale 标价出售 ALTOi?
O (434)operating budget 经营预算 F,p0OL.
O (435)operating lease 经营租赁 lJu^Bcrv
O (436)operating statement 营业报表 7amVnR1f
O (437)operation time 操作时间 Om0
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O (438)operational control 经营控制 ~/`/r%1/J
O (439)operational gearing 经营杠杆 Z{0BH{23
O (440)operating plans 经营计划 3MQZ)!6
O (441)opportunity cost 机会成本 [UzD3VPg
O (442)order 定单 D:/ n2_
O (443)ordinary shares 普通股 \s5Uvws
O (444)out-of-date cheque 过期支票 B]"`}jn
O (445)over capitalization 过分资本化 l}z<q
O (446)overhead 制造费用 Bxm,?=h
O (447)overhead absorption rate 制造费用分配率 c,2& -T}
O (448)overhead cost 制造费用 RtM
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O (449)overtrading 超过营业资金的经营 `]eJF|"
P (450)paid cheque 已付支票 ?ZRF]\dP]
P (451)paid-up share capital 认定股本 ~U&NY7.@
P (452)parent company 母公司 &*<27-x
P (453)pareto distribution 帕累托分布 ux&"TkEp
P (454)participating preference shares 参与优先股 Ocx"s\q(
P (455)partnership 合伙 %MjoY_<:_
P (456)payable ledger 应付款项账户 13!@LbC
P (457)payback 回收期 lln"c
P (458)payments and receipts account 收入和支出报表 g^]Iw~T6$
P (459)payments withheld 保留款额 f)/Z7*Z
P (460)payroll 工资单 neI7VbH4
P (461)payroll analysis 工资分析 9Lb96K?=>
P (462)percentage profit on turnover 利润对营业额比率 2H
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P (463)period cost 期间成本 s7 "xDDV
P (464)perpetual inventory 永续盘存 ^Q s}2%
P (465)personal account 记名账户 :x\[aG9
P (466)PEPT 项目评审法 ]^~}/@
P (467)petty cash account 备用金账户 t_3j_`
P (468)petty cash voucher 备用金凭证 |
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P (469)physical inventory 实地盘存 r<+C,h;aww
P (470)planning 计划 SN{+ P k
P (471)planning horizon 计划时限