N (428)number of days stock 存货周转天数 dZ,IXA yB
N (429)number of weeks stock 存货周转周数 ?e#bq]
O (430)objective classification 客体分类 }`uFLBG3
O (431)obsolescence 陈旧 V=de3k&p
O (432)off balance sheet finance 资产负债表外筹资 9-"!v0['
O (433)offer for sale 标价出售 :lBw0{fP
O (434)operating budget 经营预算 Ju@8_ ?8=
O (435)operating lease 经营租赁 M 3&GO5<
O (436)operating statement 营业报表 Ow50M;E
O (437)operation time 操作时间 ^iqy|zNtn
O (438)operational control 经营控制 %
4Gt^:J"
O (439)operational gearing 经营杠杆 '',g}WvRwe
O (440)operating plans 经营计划 x+8%4]u`
O (441)opportunity cost 机会成本 P\ia ?9
O (442)order 定单 <;lwvO
O (443)ordinary shares 普通股 3%(,f,
O (444)out-of-date cheque 过期支票 ;-Ki
`x.oJ
O (445)over capitalization 过分资本化 &hcD/*_Z
O (446)overhead 制造费用 -~Chf4?<4
O (447)overhead absorption rate 制造费用分配率 &[7z:`+Y##
O (448)overhead cost 制造费用 r7jh)Q;BbR
O (449)overtrading 超过营业资金的经营 _lBHZJ+
P (450)paid cheque 已付支票 [:gp_Z&
P (451)paid-up share capital 认定股本 mfx-Ja_a
P (452)parent company 母公司 `>Ms7G9S~e
P (453)pareto distribution 帕累托分布 D%*Ryg
P (454)participating preference shares 参与优先股 h7kn
>q;
P (455)partnership 合伙 odTa2$O
P (456)payable ledger 应付款项账户 }1EtM/Ni{!
P (457)payback 回收期 Y3JIDT^
P (458)payments and receipts account 收入和支出报表 ~5>k_\G8
P (459)payments withheld 保留款额 JLak>MS
P (460)payroll 工资单 c+upoM
P (461)payroll analysis 工资分析 iyv5\
P (462)percentage profit on turnover 利润对营业额比率 Gzc`5n{"
P (463)period cost 期间成本 q&2L@l3A
P (464)perpetual inventory 永续盘存 m Eg3.|
P (465)personal account 记名账户 `Jj q5:\&
P (466)PEPT 项目评审法 ~X(2F#{<{
P (467)petty cash account 备用金账户 [4r<WvUaM
P (468)petty cash voucher 备用金凭证 #Q"04'g
P (469)physical inventory 实地盘存 tTbf
yI
P (470)planning 计划 pnTz.)'46
P (471)planning horizon 计划时限