N (428)number of days stock 存货周转天数 A81kb
N (429)number of weeks stock 存货周转周数 }p#S;JZRu+
O (430)objective classification 客体分类 4[6A~iC_
O (431)obsolescence 陈旧 "8-]6p3u
O (432)off balance sheet finance 资产负债表外筹资 9 Hm!B )Y
O (433)offer for sale 标价出售 Tkd4nRo~
O (434)operating budget 经营预算 z_zr3XR9
O (435)operating lease 经营租赁 4Q$\hO3b
O (436)operating statement 营业报表 ,3^N_>d$W
O (437)operation time 操作时间 Abj`0\
O (438)operational control 经营控制 lVqvS/_k$
O (439)operational gearing 经营杠杆 ?-(E$ll
O (440)operating plans 经营计划 >iq^Ts
O (441)opportunity cost 机会成本 sI~{it#
O (442)order 定单 4b 4nFRnH
O (443)ordinary shares 普通股 b2Ct^`|M5
O (444)out-of-date cheque 过期支票 tn p]wZ
O (445)over capitalization 过分资本化 7Npz
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O (446)overhead 制造费用 =Y89X6
O (447)overhead absorption rate 制造费用分配率 GwpJxiFgk
O (448)overhead cost 制造费用 md<%Z4+
O (449)overtrading 超过营业资金的经营 N?~K9jGx(
P (450)paid cheque 已付支票 ><$hFrR!
P (451)paid-up share capital 认定股本 ed&,
P (452)parent company 母公司 Y2Tg>_:t
P (453)pareto distribution 帕累托分布
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P (454)participating preference shares 参与优先股 9#1lxT4%
P (455)partnership 合伙 75{QBlf<
P (456)payable ledger 应付款项账户 @$Y`I{Xf
P (457)payback 回收期 ,cpPXcz ?,
P (458)payments and receipts account 收入和支出报表 +lE 9*Gs_$
P (459)payments withheld 保留款额 lGs fs(
P (460)payroll 工资单 e`Yx]3;u(
P (461)payroll analysis 工资分析 1MOQ/N2BR
P (462)percentage profit on turnover 利润对营业额比率 wWwY.}j
P (463)period cost 期间成本 @ij}|k%*
P (464)perpetual inventory 永续盘存 a?@j`@]ZR~
P (465)personal account 记名账户 +HNQ2YZ
P (466)PEPT 项目评审法 V
k[m$
P (467)petty cash account 备用金账户 h(>4%hF
P (468)petty cash voucher 备用金凭证 r]2}S=[
P (469)physical inventory 实地盘存 QarA.Ne~
P (470)planning 计划 "Sl";.
P (471)planning horizon 计划时限