N (428)number of days stock 存货周转天数 }r,M(Zr
N (429)number of weeks stock 存货周转周数 ZN8j})lE
O (430)objective classification 客体分类 aMI;;iL^
O (431)obsolescence 陈旧 XO]^ +'U}p
O (432)off balance sheet finance 资产负债表外筹资 _=$~l^Y[
O (433)offer for sale 标价出售 l>\EkUT
O (434)operating budget 经营预算 n=!T(Hk
O (435)operating lease 经营租赁 1h@qcom9K_
O (436)operating statement 营业报表 jC&fnt,O
O (437)operation time 操作时间 lgews"
O (438)operational control 经营控制 k'iiRRM
O (439)operational gearing 经营杠杆 _UVpQ5pN
O (440)operating plans 经营计划 LtRRX@qJw
O (441)opportunity cost 机会成本 `Moo WG
O (442)order 定单 |:S6Gp[\O
O (443)ordinary shares 普通股 5az%yS
O (444)out-of-date cheque 过期支票 Wx0i_HFR
O (445)over capitalization 过分资本化 &%fcGNzJQ
O (446)overhead 制造费用 =n,;S W
O (447)overhead absorption rate 制造费用分配率 *5Zow 3
O (448)overhead cost 制造费用 c+l1l0BA
O (449)overtrading 超过营业资金的经营 z)T-<zWO;
P (450)paid cheque 已付支票 v\@qMaPY
P (451)paid-up share capital 认定股本 :-{"9cgFR
P (452)parent company 母公司 _s;y0$O
P (453)pareto distribution 帕累托分布 -`'
|z+V
P (454)participating preference shares 参与优先股 "5N4
of
8
P (455)partnership 合伙 /[TOy2/;%b
P (456)payable ledger 应付款项账户 Z 7@'I0;A
P (457)payback 回收期 xVP
SL#>
P (458)payments and receipts account 收入和支出报表 c=u+X`
Q
P (459)payments withheld 保留款额 LtB5;ByeQ0
P (460)payroll 工资单 $$ND]qM$M
P (461)payroll analysis 工资分析 p8,=K<
P (462)percentage profit on turnover 利润对营业额比率 nWsRauY
P (463)period cost 期间成本 =b%f@x_U1
P (464)perpetual inventory 永续盘存 2mEqfy
P (465)personal account 记名账户 M
!6Fnj
P (466)PEPT 项目评审法 CzV;{[?~;
P (467)petty cash account 备用金账户 PzPNvV/o
P (468)petty cash voucher 备用金凭证 7(2}Vs!5
P (469)physical inventory 实地盘存 .6gx|V+
P (470)planning 计划 LGL;3EI
P (471)planning horizon 计划时限