N (428)number of days stock 存货周转天数 3O2vY1Y2
N (429)number of weeks stock 存货周转周数 CUjRz5L
O (430)objective classification 客体分类 L;b-=mF
O (431)obsolescence 陈旧 U~c9PqjZ
O (432)off balance sheet finance 资产负债表外筹资 L ]BTX]
O (433)offer for sale 标价出售 8
?:W{GAo
O (434)operating budget 经营预算 5"q{b1
O (435)operating lease 经营租赁 ;;U&mhz`
O (436)operating statement 营业报表 Qt^6w}&
O (437)operation time 操作时间 ?6I`$ &OA
O (438)operational control 经营控制 rfZg
O (439)operational gearing 经营杠杆 ?9 `T_,
O (440)operating plans 经营计划 oW(8bd)
O (441)opportunity cost 机会成本 miCY?=N`
O (442)order 定单 XoMgbDC
O (443)ordinary shares 普通股 K+yi_n L
O (444)out-of-date cheque 过期支票 5VfpeA`
O (445)over capitalization 过分资本化 I9U
8@e!X
O (446)overhead 制造费用 dPgA~~
O (447)overhead absorption rate 制造费用分配率 g K dNgU
O (448)overhead cost 制造费用 O
U mZ|
O (449)overtrading 超过营业资金的经营 S%7bM~J@
P (450)paid cheque 已付支票 Tm~jYgJ
P (451)paid-up share capital 认定股本 *1>T c,mb
P (452)parent company 母公司 WFqOVI*l
P (453)pareto distribution 帕累托分布 PM {L}tEQ
P (454)participating preference shares 参与优先股 qrt2uE{K
P (455)partnership 合伙 eMH\]A~v"
P (456)payable ledger 应付款项账户 d{C8}U
P (457)payback 回收期 )
S_%Ip
P (458)payments and receipts account 收入和支出报表 "DJ%Yo
P (459)payments withheld 保留款额 n4ti{-^4|d
P (460)payroll 工资单 L;KLmxy#
P (461)payroll analysis 工资分析 `X`|]mWj
P (462)percentage profit on turnover 利润对营业额比率 Z@Qf0
c
P (463)period cost 期间成本 %u]>K(tU
P (464)perpetual inventory 永续盘存 BTE&7/i21
P (465)personal account 记名账户 ({!*&DVu
P (466)PEPT 项目评审法 ;:Kc{B.s
P (467)petty cash account 备用金账户 2b:I.
P (468)petty cash voucher 备用金凭证 mj y+_
P (469)physical inventory 实地盘存 gJzS,g1]
P (470)planning 计划 a1weTn*
P (471)planning horizon 计划时限