N (428)number of days stock 存货周转天数 kBg,U 8|S
N (429)number of weeks stock 存货周转周数 #lXwBfBMf
O (430)objective classification 客体分类 {?yZdL:m)
O (431)obsolescence 陈旧 Ry9kGdqO
O (432)off balance sheet finance 资产负债表外筹资 (
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O (433)offer for sale 标价出售 # InuN8sI
O (434)operating budget 经营预算 ] }XsP
O (435)operating lease 经营租赁 NN\>(
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O (436)operating statement 营业报表
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O (437)operation time 操作时间 } wZ9#Ll
O (438)operational control 经营控制 FY1
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O (439)operational gearing 经营杠杆 AlF"1X02
O (440)operating plans 经营计划 ?T]3I.3
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O (441)opportunity cost 机会成本 a hQdBoj
O (442)order 定单 Q'D%?Vg'
O (443)ordinary shares 普通股 "X<vgM^:
O (444)out-of-date cheque 过期支票 Bc { j0Su
O (445)over capitalization 过分资本化 x{y}pH "H
O (446)overhead 制造费用 ~.\C G 'g
O (447)overhead absorption rate 制造费用分配率 ! f!/~M"!
O (448)overhead cost 制造费用 eU/o I} A
O (449)overtrading 超过营业资金的经营 x-J.*X/aB
P (450)paid cheque 已付支票 OI :G~Wg
P (451)paid-up share capital 认定股本 +
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P (452)parent company 母公司 5DB 4 vh
P (453)pareto distribution 帕累托分布 4h% G %>j
P (454)participating preference shares 参与优先股 tbMf_-g
P (455)partnership 合伙 W.u+ R?
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P (456)payable ledger 应付款项账户 .yK~FzL
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P (457)payback 回收期 I|&< !{Rq
P (458)payments and receipts account 收入和支出报表 YQ/
P (459)payments withheld 保留款额 o3C7JG
P (460)payroll 工资单 kF{'?R5 w
P (461)payroll analysis 工资分析 gt]k#(S
P (462)percentage profit on turnover 利润对营业额比率 l Rb|GS.h/
P (463)period cost 期间成本 "&!7wH ,A
P (464)perpetual inventory 永续盘存 r2dU>U*:4
P (465)personal account 记名账户 .T;:6/??1
P (466)PEPT 项目评审法 rLP:kP'b
P (467)petty cash account 备用金账户 vZhC_G+tGd
P (468)petty cash voucher 备用金凭证 ol^uM .k%_
P (469)physical inventory 实地盘存 v lW521
P (470)planning 计划 Jkf%k3H3I*
P (471)planning horizon 计划时限
