N (428)number of days stock 存货周转天数 _ "ysJ&
N (429)number of weeks stock 存货周转周数 2w=0&wG4K
O (430)objective classification 客体分类 -IR9^)
O (431)obsolescence 陈旧 )>)_>[
O (432)off balance sheet finance 资产负债表外筹资 edPnC
{?s
O (433)offer for sale 标价出售 T|p$Ddt`+
O (434)operating budget 经营预算
rs@,<DV)u
O (435)operating lease 经营租赁 :8;8
-c
O (436)operating statement 营业报表 K5Fzmo a
O (437)operation time 操作时间 $4V ~hI4
O (438)operational control 经营控制 @|&P#wd.u
O (439)operational gearing 经营杠杆 * xs8/?
O (440)operating plans 经营计划 Ed|7E_v
O (441)opportunity cost 机会成本 PX](hc=
O (442)order 定单 vm+EzmO,!
O (443)ordinary shares 普通股 Aa&3x~3+
O (444)out-of-date cheque 过期支票 z(^p@&r)F
O (445)over capitalization 过分资本化 '3wte9E/
O (446)overhead 制造费用 ?-O(EY1E
O (447)overhead absorption rate 制造费用分配率 l}X3uyS
O (448)overhead cost 制造费用 1$fA9u$
O (449)overtrading 超过营业资金的经营 kImGSIJ
P (450)paid cheque 已付支票 17G7r\iNYq
P (451)paid-up share capital 认定股本 8zz-jkR
P (452)parent company 母公司 FXFQ@q*}v
P (453)pareto distribution 帕累托分布 2:i`,
P (454)participating preference shares 参与优先股 kaUH#;c>_
P (455)partnership 合伙 R\yw9!ESd
P (456)payable ledger 应付款项账户 xYRL4
P (457)payback 回收期 CQ sVGn{x
P (458)payments and receipts account 收入和支出报表 z]\0]i
P (459)payments withheld 保留款额 g{ l;v
P (460)payroll 工资单 dW!T.S
P (461)payroll analysis 工资分析 &nj@t>5Bs$
P (462)percentage profit on turnover 利润对营业额比率 LP_!g
P (463)period cost 期间成本 H"I|dK :
P (464)perpetual inventory 永续盘存 g9I2SdaJ
P (465)personal account 记名账户 +S|y)W8
P (466)PEPT 项目评审法 HI']{2p2}t
P (467)petty cash account 备用金账户 ~z>2`^Z"
P (468)petty cash voucher 备用金凭证 "
xS",6Sy
P (469)physical inventory 实地盘存 .he%a3e
P (470)planning 计划 XXmtpM8
P (471)planning horizon 计划时限