N (428)number of days stock 存货周转天数 glD cUCF3
N (429)number of weeks stock 存货周转周数 )?_#gLrE6
O (430)objective classification 客体分类 &'cL%.
O (431)obsolescence 陈旧 X%z }VA
O (432)off balance sheet finance 资产负债表外筹资 ahx>q
O (433)offer for sale 标价出售 4BnSqw a_
O (434)operating budget 经营预算 !It`+0S
b
O (435)operating lease 经营租赁 B9p?8.[
O (436)operating statement 营业报表 zp\8_ U@
O (437)operation time 操作时间 S$KFf=0
O (438)operational control 经营控制 XE^)VLH:
O (439)operational gearing 经营杠杆 U*90m~)
O (440)operating plans 经营计划 HeBcT^a
O (441)opportunity cost 机会成本 F,
U*yj
O (442)order 定单 l/;X?g5+
O (443)ordinary shares 普通股 %ZHP2j
%~
O (444)out-of-date cheque 过期支票 KiG p[eb
O (445)over capitalization 过分资本化 ; ^t{Il'j
O (446)overhead 制造费用 :#dE:L;T
O (447)overhead absorption rate 制造费用分配率 f{SB1M
O (448)overhead cost 制造费用 YK|bXSA[
O (449)overtrading 超过营业资金的经营 ^u3V
E
P (450)paid cheque 已付支票 /mo(_
P (451)paid-up share capital 认定股本 &zs'/xv]
P (452)parent company 母公司 74!
oe u.>
P (453)pareto distribution 帕累托分布 Gt9&)/#
P (454)participating preference shares 参与优先股 +P.+_7+:
P (455)partnership 合伙 ss;R8:5
P (456)payable ledger 应付款项账户 .<kqJ|SVi
P (457)payback 回收期 'SQG>F Uy
P (458)payments and receipts account 收入和支出报表 LC1(Xbf
P (459)payments withheld 保留款额 E=){K
P (460)payroll 工资单 [M+f-kl
P (461)payroll analysis 工资分析 Mq';S^
P (462)percentage profit on turnover 利润对营业额比率 N !TW!
P (463)period cost 期间成本 !w&ky
W?e
P (464)perpetual inventory 永续盘存 g{5A4|_7
P (465)personal account 记名账户 7GDHz.IX
P (466)PEPT 项目评审法 V5}B:SUB
P (467)petty cash account 备用金账户 NcY608C
P (468)petty cash voucher 备用金凭证 'X shmZ0&
P (469)physical inventory 实地盘存 N},n `Yl.
P (470)planning 计划 &89oO@5
P (471)planning horizon 计划时限