N (428)number of days stock 存货周转天数 N|>MqH,Bt
N (429)number of weeks stock 存货周转周数 md{1Jn"
O (430)objective classification 客体分类 ?P7QAolrr
O (431)obsolescence 陈旧 UVi9}zr
O (432)off balance sheet finance 资产负债表外筹资 $?kTS1I(
O (433)offer for sale 标价出售 nSo.,72
O (434)operating budget 经营预算 :k.>H.8+~
O (435)operating lease 经营租赁 u8A,f}D 3
O (436)operating statement 营业报表 CWp>8@v
O (437)operation time 操作时间 hZ<FCY,/?
O (438)operational control 经营控制 p|;#frj
O (439)operational gearing 经营杠杆 p
,8:(|(
O (440)operating plans 经营计划 ?=iy 6q
O (441)opportunity cost 机会成本 ^|rzq
XW
O (442)order 定单 +BI%.A`2
O (443)ordinary shares 普通股 :Oj!J&A
O (444)out-of-date cheque 过期支票 cru&nH*O^
O (445)over capitalization 过分资本化 YL;*%XmAG
O (446)overhead 制造费用 p'/%"
O (447)overhead absorption rate 制造费用分配率 'zt}\ Dt
O (448)overhead cost 制造费用 REJBm
O (449)overtrading 超过营业资金的经营 78Zb IL
P (450)paid cheque 已付支票 "$%&C%t
P (451)paid-up share capital 认定股本 J{uqbrJICr
P (452)parent company 母公司 K)`l >o1
P (453)pareto distribution 帕累托分布 )u!}`UJ
P (454)participating preference shares 参与优先股 %I)*5 M6
P (455)partnership 合伙 "NSY=)fV
P (456)payable ledger 应付款项账户 Jn0L_@
P (457)payback 回收期 i2O$oHd
P (458)payments and receipts account 收入和支出报表 r)qow.+&
P (459)payments withheld 保留款额
G"yhu +
P (460)payroll 工资单 ,8p-EH
P (461)payroll analysis 工资分析 :VRQd}$Pi
P (462)percentage profit on turnover 利润对营业额比率 .0y .0=l
P (463)period cost 期间成本 @DR?^
q p
P (464)perpetual inventory 永续盘存 zq^eL=%:
P (465)personal account 记名账户 |oOA;JC)(
P (466)PEPT 项目评审法 c&L|e$C]
P (467)petty cash account 备用金账户 %`dVX
EO
P (468)petty cash voucher 备用金凭证 )hA)`hL
F
P (469)physical inventory 实地盘存 ` NvJ
P (470)planning 计划 <e8
Ux#x/
P (471)planning horizon 计划时限