N (428)number of days stock 存货周转天数 L%3Bp/`S
N (429)number of weeks stock 存货周转周数 7;Lv_Y"b
O (430)objective classification 客体分类 Wt@hST
O (431)obsolescence 陈旧 $!$If(
7
O (432)off balance sheet finance 资产负债表外筹资 E
?bqEW
(
O (433)offer for sale 标价出售 r9!s@n
O (434)operating budget 经营预算 :.=j)ljTx
O (435)operating lease 经营租赁 \ntUxPox.
O (436)operating statement 营业报表 Qc!3y>Y=_
O (437)operation time 操作时间 UqsOG<L'6
O (438)operational control 经营控制 @vib54G
O (439)operational gearing 经营杠杆 ~z]VDEJ{q
O (440)operating plans 经营计划 8QL=%Pv
O (441)opportunity cost 机会成本 BHU$QX
O (442)order 定单 !;vv-v,LQ
O (443)ordinary shares 普通股 #*w)rGkU2
O (444)out-of-date cheque 过期支票 ?F!c"+C
O (445)over capitalization 过分资本化 z Fj |E
O (446)overhead 制造费用 }CZw'fhVWO
O (447)overhead absorption rate 制造费用分配率 A)j!Wgs^z
O (448)overhead cost 制造费用 ;/pI@Ck
O (449)overtrading 超过营业资金的经营 <}'=@a
P (450)paid cheque 已付支票 Z]tQmV8e
P (451)paid-up share capital 认定股本 ]9_}S
P (452)parent company 母公司 mN.[bz
P (453)pareto distribution 帕累托分布 _!vy|,w@e
P (454)participating preference shares 参与优先股 .#iot(g
P (455)partnership 合伙 h 6IXD N
P (456)payable ledger 应付款项账户 L AA(2
P (457)payback 回收期 JKrS;J^97v
P (458)payments and receipts account 收入和支出报表 dKD:mU",M
P (459)payments withheld 保留款额 Zo^]y'
P (460)payroll 工资单 %{
3q=9ii
P (461)payroll analysis 工资分析 Ac*J;fI
P (462)percentage profit on turnover 利润对营业额比率 M=&,+#z<V
P (463)period cost 期间成本 vGPsjxk&
P (464)perpetual inventory 永续盘存
h
7l>(3
P (465)personal account 记名账户 AOKC1iD%Y
P (466)PEPT 项目评审法 )[M:#;,L
P (467)petty cash account 备用金账户 3iX\):4
P (468)petty cash voucher 备用金凭证 |6^%_kO!|
P (469)physical inventory 实地盘存 X's<+hK&
P (470)planning 计划 <-N2<sl
P (471)planning horizon 计划时限