N (428)number of days stock 存货周转天数 ,,;vG6^a
N (429)number of weeks stock 存货周转周数 V!QC.D<
O (430)objective classification 客体分类 r |2{(+
O (431)obsolescence 陈旧 7=a
e^GKo
O (432)off balance sheet finance 资产负债表外筹资 \lK `
O (433)offer for sale 标价出售 gdS@NUM
O (434)operating budget 经营预算 yeA]j[ #
O (435)operating lease 经营租赁 Se>v|6
O (436)operating statement 营业报表 mp8Zb&Ggb
O (437)operation time 操作时间 KxDfPd+j[
O (438)operational control 经营控制 qfF2S
O (439)operational gearing 经营杠杆 WTu!/J<\
O (440)operating plans 经营计划 {}P~nP
O (441)opportunity cost 机会成本 wI?AZd;`'
O (442)order 定单 B^C5?
O (443)ordinary shares 普通股 r ?z}TtDp
O (444)out-of-date cheque 过期支票 gUme({h&|
O (445)over capitalization 过分资本化 f<>CSjQ4c
O (446)overhead 制造费用 sU/vXweky"
O (447)overhead absorption rate 制造费用分配率 7h`t-6<!q
O (448)overhead cost 制造费用 qUk-BG8^
O (449)overtrading 超过营业资金的经营 )1f.=QZN^;
P (450)paid cheque 已付支票 S2EV[K8#
P (451)paid-up share capital 认定股本 u24XuSe$
P (452)parent company 母公司 L$ZsNs+
P (453)pareto distribution 帕累托分布 s` =&l
P (454)participating preference shares 参与优先股 xW58B
P (455)partnership 合伙 U5[r&Y
D
P (456)payable ledger 应付款项账户 J7@Q;gcl:
P (457)payback 回收期 AI-ZZ6lzR
P (458)payments and receipts account 收入和支出报表 %-
Ga^[
P (459)payments withheld 保留款额 =.qPjp_Qd
P (460)payroll 工资单 9Dd`x7$a
P (461)payroll analysis 工资分析 *!yA'z<
P (462)percentage profit on turnover 利润对营业额比率 tv
5N
wM
P (463)period cost 期间成本 h{^MdYJ
P (464)perpetual inventory 永续盘存 #JR$RH
P (465)personal account 记名账户 er<_;"`1
P (466)PEPT 项目评审法 MHS|gR.c
P (467)petty cash account 备用金账户 HahA} Q
P (468)petty cash voucher 备用金凭证 $F6GCM3Cx
P (469)physical inventory 实地盘存 YD#L@:&gv
P (470)planning 计划 7A{Z1[7
P (471)planning horizon 计划时限