N (428)number of days stock 存货周转天数 a
ODh5
N (429)number of weeks stock 存货周转周数 g~hMOI?KK^
O (430)objective classification 客体分类 2<D| {
O (431)obsolescence 陈旧 ]$smFF
O (432)off balance sheet finance 资产负债表外筹资 xf,[F8 2y
O (433)offer for sale 标价出售 5m8u :6kQu
O (434)operating budget 经营预算 ">}6i9o
O (435)operating lease 经营租赁 gAAC>{Wh
O (436)operating statement 营业报表 }g bLWx'iG
O (437)operation time 操作时间 U5Hi9fe
O (438)operational control 经营控制 Pn,I^Ej .
O (439)operational gearing 经营杠杆 a?[[F{X9^
O (440)operating plans 经营计划 )qy?x7
O (441)opportunity cost 机会成本 aTcz5g0"
O (442)order 定单 * %D_\0;
O (443)ordinary shares 普通股 {JE [
O (444)out-of-date cheque 过期支票 EI_-5Tt RD
O (445)over capitalization 过分资本化 '1mk;%
O (446)overhead 制造费用 $|K:
9
O (447)overhead absorption rate 制造费用分配率 D Y2*B"^
O (448)overhead cost 制造费用 k]m ~DVS
O (449)overtrading 超过营业资金的经营 J!:BCjRdw
P (450)paid cheque 已付支票 OZ&/&?!XE
P (451)paid-up share capital 认定股本 P:{Aqn~zR
P (452)parent company 母公司 VZ9 p "
P (453)pareto distribution 帕累托分布 gUklP(T=u
P (454)participating preference shares 参与优先股 +?J N_aR
P (455)partnership 合伙 q?!HzZ
P (456)payable ledger 应付款项账户 [qc1
V%g
P (457)payback 回收期 ,,Qg"C
P (458)payments and receipts account 收入和支出报表 -1Q24jrO-
P (459)payments withheld 保留款额 H^d?(Svh
P (460)payroll 工资单 /.]u%;%r[
P (461)payroll analysis 工资分析 nxZz{&
P (462)percentage profit on turnover 利润对营业额比率 +|/0sPW(
P (463)period cost 期间成本 %o?)`z9-
P (464)perpetual inventory 永续盘存 Wga2).j6
P (465)personal account 记名账户 DNGyEC
P (466)PEPT 项目评审法 HE&)N
clY
P (467)petty cash account 备用金账户 UarLxPQ
P (468)petty cash voucher 备用金凭证 8pnD6Lp>
P (469)physical inventory 实地盘存 `2f/4]fY
P (470)planning 计划 Yq ]sPE92
P (471)planning horizon 计划时限