N (428)number of days stock 存货周转天数 ZZTPAmIr
N (429)number of weeks stock 存货周转周数 P*/p x4;6
O (430)objective classification 客体分类 `Oys&]vb
O (431)obsolescence 陈旧 D_O%[u}
O (432)off balance sheet finance 资产负债表外筹资 oUZwZ_yKW
O (433)offer for sale 标价出售 =HP_IG_
O (434)operating budget 经营预算 }jTE gog
O (435)operating lease 经营租赁 WX
79V
O (436)operating statement 营业报表 fl~k')
s
O (437)operation time 操作时间 @{.rDz
O (438)operational control 经营控制 O:q}<ljp
O (439)operational gearing 经营杠杆 [7]p\'j
O (440)operating plans 经营计划 p<'mc|hGq
O (441)opportunity cost 机会成本 N##T1 Qm)
O (442)order 定单 7&NRE"?G
O (443)ordinary shares 普通股 po"M$4`9
O (444)out-of-date cheque 过期支票 =(*Eh=Pw
O (445)over capitalization 过分资本化 '2z o
O (446)overhead 制造费用 @okC":Fw,
O (447)overhead absorption rate 制造费用分配率 E?z 3&C
O (448)overhead cost 制造费用 Y,WcHE
O (449)overtrading 超过营业资金的经营 ]*}*zXN/E
P (450)paid cheque 已付支票 8,Yc
1
P (451)paid-up share capital 认定股本 ^/R@bp#
<
P (452)parent company 母公司 %k
NkDI
P (453)pareto distribution 帕累托分布
.EH^1.|v
P (454)participating preference shares 参与优先股 H1|X0a(j
P (455)partnership 合伙 8nES=<rz
P (456)payable ledger 应付款项账户 yqlkf$?
P (457)payback 回收期 e@p` -;<
P (458)payments and receipts account 收入和支出报表 bEbO){Fe
P (459)payments withheld 保留款额 :<ujk
P (460)payroll 工资单 7H[
#
P (461)payroll analysis 工资分析 OjMDxG
w
P (462)percentage profit on turnover 利润对营业额比率 gbr|0h>
P (463)period cost 期间成本 x:;8U i"&B
P (464)perpetual inventory 永续盘存 =DE5Wq19
P (465)personal account 记名账户 t> &$_CSWK
P (466)PEPT 项目评审法
30FYq?
P (467)petty cash account 备用金账户 zo@>~G3$9
P (468)petty cash voucher 备用金凭证 w[PW-m^`
P (469)physical inventory 实地盘存 /c/!13|
P (470)planning 计划 ]ZO^@sH
P (471)planning horizon 计划时限