N (428)number of days stock 存货周转天数 $i5J}
N (429)number of weeks stock 存货周转周数 f
zQR0
O (430)objective classification 客体分类 I4 {x QI
O (431)obsolescence 陈旧 `+"(GaZ
O (432)off balance sheet finance 资产负债表外筹资 X["xC3 i
O (433)offer for sale 标价出售 #c>GjUJ.w
O (434)operating budget 经营预算 $?G@ijk ,
O (435)operating lease 经营租赁 Qop, ~yK
O (436)operating statement 营业报表 m(6d3P
O (437)operation time 操作时间 A>1$?A8Q
O (438)operational control 经营控制 .'gm2
O (439)operational gearing 经营杠杆 HdJ g
O (440)operating plans 经营计划 |uqI}6h.
O (441)opportunity cost 机会成本 &|~7`
O (442)order 定单 =I
@t%Y
O (443)ordinary shares 普通股 D 5D *$IC
O (444)out-of-date cheque 过期支票 0f.j W O
O (445)over capitalization 过分资本化 !}#> ky!t
O (446)overhead 制造费用 czuIs|_ K*
O (447)overhead absorption rate 制造费用分配率 jk03 Hd
O (448)overhead cost 制造费用 49$<:{ ~
O (449)overtrading 超过营业资金的经营 `KFEz
v
P (450)paid cheque 已付支票 R[ a-"
P (451)paid-up share capital 认定股本 v{VF>qE P
P (452)parent company 母公司 :^v Q
4/,
P (453)pareto distribution 帕累托分布 V0>X2&.A
P (454)participating preference shares 参与优先股 d?2ORr|m=
P (455)partnership 合伙 pO
c2V
P (456)payable ledger 应付款项账户 VAz4@r7hkq
P (457)payback 回收期 L(VFzPkY%
P (458)payments and receipts account 收入和支出报表 3SP";3
+
P (459)payments withheld 保留款额 6*q1%rs:w
P (460)payroll 工资单 49~d6fH
P (461)payroll analysis 工资分析 i }
sAF/
P (462)percentage profit on turnover 利润对营业额比率 ERpAV-Zf
P (463)period cost 期间成本 HcsV q+
P (464)perpetual inventory 永续盘存 w`)5(~b
P (465)personal account 记名账户 h |CZ ~
P (466)PEPT 项目评审法 o
@e/P;E
P (467)petty cash account 备用金账户 E1eGZ&&Gd
P (468)petty cash voucher 备用金凭证 c$Kc,`2m7
P (469)physical inventory 实地盘存 g< W]NYm
P (470)planning 计划
,Vhve'=*2
P (471)planning horizon 计划时限
