N (428)number of days stock 存货周转天数 Z'!Ii+'6
N (429)number of weeks stock 存货周转周数 fYgEiap
O (430)objective classification 客体分类 8'<RPU}M
O (431)obsolescence 陈旧 7)-uYi]
dA
O (432)off balance sheet finance 资产负债表外筹资 4:zyZu3fm
O (433)offer for sale 标价出售
!-tP\%'
O (434)operating budget 经营预算 >
f\$~cp
O (435)operating lease 经营租赁 $^K12Wcp-
O (436)operating statement 营业报表 K=K]R01/o
O (437)operation time 操作时间 7!;48\O]w
O (438)operational control 经营控制 Iz_#wO
O (439)operational gearing 经营杠杆 9*Z!=Y#4,
O (440)operating plans 经营计划 k-jlYHsA
O (441)opportunity cost 机会成本 o;[cApiQ,2
O (442)order 定单 tO}Y=kZa{
O (443)ordinary shares 普通股 |U:VkiKt
O (444)out-of-date cheque 过期支票 xofxE4.
O (445)over capitalization 过分资本化 9O4\DRe5
c
O (446)overhead 制造费用 M&SY2\\TB
O (447)overhead absorption rate 制造费用分配率 PP{s&(
O (448)overhead cost 制造费用 V*,6_-^l
O (449)overtrading 超过营业资金的经营 MhDPf]`
Gg
P (450)paid cheque 已付支票 w+][L||4c
P (451)paid-up share capital 认定股本 M`D`-vv
P (452)parent company 母公司 TQL_K8k@_
P (453)pareto distribution 帕累托分布 fG"4\A
P (454)participating preference shares 参与优先股 Yc`PK =!l
P (455)partnership 合伙 4(mRLr%l@`
P (456)payable ledger 应付款项账户 -Pp =)_O
P (457)payback 回收期 v"x'rx#
P (458)payments and receipts account 收入和支出报表 FT;I|+H*P
P (459)payments withheld 保留款额 pP)> x*1
P (460)payroll 工资单 jBr3Ay@<
P (461)payroll analysis 工资分析 X,`^z,M%I
P (462)percentage profit on turnover 利润对营业额比率 FIN0~
8
P (463)period cost 期间成本 ,<O|#`?"@G
P (464)perpetual inventory 永续盘存 [A'9sxG
P (465)personal account 记名账户 =<.h.n
P (466)PEPT 项目评审法 SU7 erCHX
P (467)petty cash account 备用金账户 zbZN
-j#
P (468)petty cash voucher 备用金凭证 $_+.D`vx`
P (469)physical inventory 实地盘存 K)P].htw
P (470)planning 计划 Tqm)-
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P (471)planning horizon 计划时限