N (428)number of days stock 存货周转天数 {h"\JI!
N (429)number of weeks stock 存货周转周数 Hl;p>>n
O (430)objective classification 客体分类
9+QrTO
O (431)obsolescence 陈旧 }$U[5wL,_
O (432)off balance sheet finance 资产负债表外筹资 .( h$@|Y
O (433)offer for sale 标价出售
9oP{Al
O (434)operating budget 经营预算
nvPE
N
O (435)operating lease 经营租赁 DANSexW
O (436)operating statement 营业报表 `t1$Ew<
O (437)operation time 操作时间 pxxFm~"d
O (438)operational control 经营控制 !C#RW=h9
O (439)operational gearing 经营杠杆 Z0eBx
O (440)operating plans 经营计划 mi<D
b
nou
O (441)opportunity cost 机会成本 ik*
)j
O (442)order 定单 @;fE%N
O (443)ordinary shares 普通股 o#xg:m_py
O (444)out-of-date cheque 过期支票 X|`,AKJit
O (445)over capitalization 过分资本化 F2$bUY
O (446)overhead 制造费用 1fFb7n~3
O (447)overhead absorption rate 制造费用分配率 DME?kh>7
O (448)overhead cost 制造费用 {z /^X<T
O (449)overtrading 超过营业资金的经营
f_!`~`04
P (450)paid cheque 已付支票 .4<U*X
kt
P (451)paid-up share capital 认定股本 1Wk
EPj,
P (452)parent company 母公司 LU,"i^T
P (453)pareto distribution 帕累托分布 <aaDW
P (454)participating preference shares 参与优先股 50ew/fZj|
P (455)partnership 合伙 SECQVA_y`
P (456)payable ledger 应付款项账户 7J;~&x
P (457)payback 回收期 L"h@`3o|
P (458)payments and receipts account 收入和支出报表 lK,=`xe
P (459)payments withheld 保留款额 )v=G}j^
P (460)payroll 工资单 *+j{9LK
P (461)payroll analysis 工资分析 En9]x"_
P (462)percentage profit on turnover 利润对营业额比率 $p3Wjf:bH
P (463)period cost 期间成本 TucAs0-bF
P (464)perpetual inventory 永续盘存 Ig3(|{R
P (465)personal account 记名账户 {[5L96RH%
P (466)PEPT 项目评审法 CQ
Hp4
_
P (467)petty cash account 备用金账户 O^Vy"8Ji}y
P (468)petty cash voucher 备用金凭证 bmVgTm&
P (469)physical inventory 实地盘存 qH
Ga
P (470)planning 计划 $xtE+EV.p
P (471)planning horizon 计划时限