N (428)number of days stock 存货周转天数 sp&g
N (429)number of weeks stock 存货周转周数 v.{I^=
O (430)objective classification 客体分类 F?hGt]o
O (431)obsolescence 陈旧 =`MMB|{6
O (432)off balance sheet finance 资产负债表外筹资 _2rxDd1#.
O (433)offer for sale 标价出售 j\TS:F^z
O (434)operating budget 经营预算 3TF'[(K=
O (435)operating lease 经营租赁 V2BsvR`
O (436)operating statement 营业报表 P/ 7aj:h~P
O (437)operation time 操作时间 gtJCvVj>g
O (438)operational control 经营控制 Ujfs!ikh&F
O (439)operational gearing 经营杠杆 U'Fc\M5l/l
O (440)operating plans 经营计划 jU_#-<'r
O (441)opportunity cost 机会成本 g
<5G#
O (442)order 定单 g0Jy:`M
O (443)ordinary shares 普通股 eN-lz_..7
O (444)out-of-date cheque 过期支票 @2R+?2 j
O (445)over capitalization 过分资本化 $S2kc$'F
O (446)overhead 制造费用 kd+tD!:F(
O (447)overhead absorption rate 制造费用分配率 a 8.Xy])!
O (448)overhead cost 制造费用 %tZ[wwt
O (449)overtrading 超过营业资金的经营 f<l.%B
P (450)paid cheque 已付支票 &~sk7iGi
P (451)paid-up share capital 认定股本 t0+D~F(g
P (452)parent company 母公司 Jec<1|
P (453)pareto distribution 帕累托分布 0]MI*s>&
P (454)participating preference shares 参与优先股 &T[BS;
P (455)partnership 合伙 15wwu} X
P (456)payable ledger 应付款项账户 kf2e-)uUs
P (457)payback 回收期
UVaz,bXla
P (458)payments and receipts account 收入和支出报表 !)h?2#V8;
P (459)payments withheld 保留款额 <7yn :
P (460)payroll 工资单 ^=Egf?|[
P (461)payroll analysis 工资分析 6I~{~YvB"
P (462)percentage profit on turnover 利润对营业额比率 "7_qB8\
P (463)period cost 期间成本 +e( (!
P (464)perpetual inventory 永续盘存 m`H9^w%W
P (465)personal account 记名账户 q($fl7}Y
P (466)PEPT 项目评审法 Nj|~3
*KO
P (467)petty cash account 备用金账户 ]-tAgNzl%
P (468)petty cash voucher 备用金凭证 rKr2 K'
P (469)physical inventory 实地盘存 2~q(?wY
P (470)planning 计划 iYl$2
5k/1
P (471)planning horizon 计划时限