N (428)number of days stock 存货周转天数 K g#Bg##
N (429)number of weeks stock 存货周转周数 ';Nc;9
O (430)objective classification 客体分类 R0*P,~L;|
O (431)obsolescence 陈旧 NJr)f
O (432)off balance sheet finance 资产负债表外筹资 gsM$VaF(
O (433)offer for sale 标价出售 4To$!=
O (434)operating budget 经营预算 T?!SEblP]
O (435)operating lease 经营租赁 [j@i^B &
O (436)operating statement 营业报表 1z&"V}y
O (437)operation time 操作时间 9ETdO,L)f
O (438)operational control 经营控制 z,m3U
(
O (439)operational gearing 经营杠杆 ,z#D[5
O (440)operating plans 经营计划 iz/CC V L
O (441)opportunity cost 机会成本 #'%ii,;wQ
O (442)order 定单 ^i_v\E[QU
O (443)ordinary shares 普通股 DeF`#a0E
O (444)out-of-date cheque 过期支票 &ot^+uVH
O (445)over capitalization 过分资本化 LsIZeL^
O (446)overhead 制造费用 ]3*w3Y!XK
O (447)overhead absorption rate 制造费用分配率 5 cQ]vb
O (448)overhead cost 制造费用 R-Lpgi<a"
O (449)overtrading 超过营业资金的经营
=
E_i
P (450)paid cheque 已付支票 t6KKfb
P (451)paid-up share capital 认定股本 ,WOCG2h
P (452)parent company 母公司 -YQS\@?
P (453)pareto distribution 帕累托分布 s-WZ3g
P (454)participating preference shares 参与优先股 8i73iTg(
P (455)partnership 合伙 j1{`}\e
P (456)payable ledger 应付款项账户 kn>qX{W
P (457)payback 回收期 DIQ30(MS
P (458)payments and receipts account 收入和支出报表 Jf7H;ZM<
P (459)payments withheld 保留款额 LXby(|<j
P (460)payroll 工资单 F{ vT^/
P (461)payroll analysis 工资分析 5TuwXz1v
P (462)percentage profit on turnover 利润对营业额比率 MYara;k
P (463)period cost 期间成本 Z|a*"@5_
P (464)perpetual inventory 永续盘存 &4WA/'>R
P (465)personal account 记名账户 $X)|`$#pL#
P (466)PEPT 项目评审法 Y_y!$jd(N
P (467)petty cash account 备用金账户 By7lSbj
P (468)petty cash voucher 备用金凭证 vS5}OV
P (469)physical inventory 实地盘存 aDX&j2/
P (470)planning 计划 h~
_i::vg
P (471)planning horizon 计划时限