N (428)number of days stock 存货周转天数 *b~6 B M$
N (429)number of weeks stock 存货周转周数 7s9h:/Lu
O (430)objective classification 客体分类 nwRltK
O (431)obsolescence 陈旧 f:T?oR>2
O (432)off balance sheet finance 资产负债表外筹资 sDY~jP[Oa
O (433)offer for sale 标价出售 Cy/&KWLenf
O (434)operating budget 经营预算 ;JW_4;-
O (435)operating lease 经营租赁 i!wU8@
O (436)operating statement 营业报表 E-e(K8R
O (437)operation time 操作时间 #YUaM<
O
O (438)operational control 经营控制 yV30x9i!2
O (439)operational gearing 经营杠杆 G#M)5'Q]U
O (440)operating plans 经营计划 bF)G+IH
O (441)opportunity cost 机会成本 6*OL.~WE
O (442)order 定单 4w4B\Na>
l
O (443)ordinary shares 普通股 JzHG5nmB
O (444)out-of-date cheque 过期支票 \bA Yic
O (445)over capitalization 过分资本化 .6B\fr.za
O (446)overhead 制造费用 P&-o>mM
O (447)overhead absorption rate 制造费用分配率
2ZH+fV?.
O (448)overhead cost 制造费用 Wboh2:TH:
O (449)overtrading 超过营业资金的经营 "
qI99
e
P (450)paid cheque 已付支票 wb-yAQ8
P (451)paid-up share capital 认定股本 pl[J!d.c
P (452)parent company 母公司 ]BQYVx/
P (453)pareto distribution 帕累托分布 &4#Zi.]
P (454)participating preference shares 参与优先股 p6VD*PT$&
P (455)partnership 合伙 8a)AuAi?!
P (456)payable ledger 应付款项账户 V7ph^^sC}
P (457)payback 回收期 1
I+9?fa
P (458)payments and receipts account 收入和支出报表 :FyF:=
P (459)payments withheld 保留款额 M[uWX=
P (460)payroll 工资单 EeIDlm0o
P (461)payroll analysis 工资分析 6|TSH$w_
P (462)percentage profit on turnover 利润对营业额比率 1GY2aZ@
P (463)period cost 期间成本 D$>_W ,*V
P (464)perpetual inventory 永续盘存 3Ob.OwA
P (465)personal account 记名账户 #;!&8iH
P (466)PEPT 项目评审法 95DEuReKi
P (467)petty cash account 备用金账户 4
1_gak;
P (468)petty cash voucher 备用金凭证 jm_-f
P (469)physical inventory 实地盘存 L'e_?`!:
P (470)planning 计划
B.z$0=b
P (471)planning horizon 计划时限