N (428)number of days stock 存货周转天数 PJ:!O?KVq
N (429)number of weeks stock 存货周转周数 #SHJ0+)o
O (430)objective classification 客体分类 % dFz[b
O (431)obsolescence 陈旧 bkR~>F]FAu
O (432)off balance sheet finance 资产负债表外筹资 F%zMhX'AG
O (433)offer for sale 标价出售 P;(@"gD8z5
O (434)operating budget 经营预算 ~9rNP{
+
O (435)operating lease 经营租赁 kqX%y
O (436)operating statement 营业报表 VO1
O (437)operation time 操作时间 @Wd(>*"zw
O (438)operational control 经营控制 C!547(l[
O (439)operational gearing 经营杠杆 p".wqg*W
O (440)operating plans 经营计划 vC&0UNe$
O (441)opportunity cost 机会成本 M'|[:I.V
O (442)order 定单 PC"=B[OlJ
O (443)ordinary shares 普通股 !m=Js"
O (444)out-of-date cheque 过期支票 [e\
IHakj
O (445)over capitalization 过分资本化 =KO]w9+\
O (446)overhead 制造费用 Tn,_0
O (447)overhead absorption rate 制造费用分配率 B]hRYU
O (448)overhead cost 制造费用 +(`D'5EB(
O (449)overtrading 超过营业资金的经营 G \a`F'Oo
P (450)paid cheque 已付支票 2OI 0B\
P (451)paid-up share capital 认定股本 VxOWv8}|
P (452)parent company 母公司 ekfa"X_
P (453)pareto distribution 帕累托分布 Q u/f>tJN;
P (454)participating preference shares 参与优先股 u*qI$?&
P (455)partnership 合伙 zGme}z;1@
P (456)payable ledger 应付款项账户 jB9~'>JY
P (457)payback 回收期 V@RdvQy
P (458)payments and receipts account 收入和支出报表 0gOca +&
P (459)payments withheld 保留款额 !iHC++D
P (460)payroll 工资单 kDJqT
P (461)payroll analysis 工资分析 vx6lud0k}
P (462)percentage profit on turnover 利润对营业额比率 a{^2c!
P (463)period cost 期间成本 &RuTq6)r
P (464)perpetual inventory 永续盘存 hX,R
uI
P (465)personal account 记名账户
xIc||o$
P (466)PEPT 项目评审法 2xi;13?
P (467)petty cash account 备用金账户 C:AV?
P (468)petty cash voucher 备用金凭证 ])v61B
P (469)physical inventory 实地盘存 4uE)*1
P (470)planning 计划 _lT'nFe=Q
P (471)planning horizon 计划时限