N (428)number of days stock 存货周转天数 t `K9K"|k
N (429)number of weeks stock 存货周转周数 c 6xr[tc%
O (430)objective classification 客体分类 7@;*e=v
O (431)obsolescence 陈旧 _k2R^/9Ct%
O (432)off balance sheet finance 资产负债表外筹资 ML12
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O (433)offer for sale 标价出售 ,IPt4EH
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O (434)operating budget 经营预算 $k\bP9
O (435)operating lease 经营租赁 1YV1 Xnn,
O (436)operating statement 营业报表 );.$ `0
O (437)operation time 操作时间 VxN#\ D i&
O (438)operational control 经营控制 h H1Q:}a
O (439)operational gearing 经营杠杆 Z 5q%L!4G
O (440)operating plans 经营计划 `nyz,
O (441)opportunity cost 机会成本 D", L.
O (442)order 定单 & gXL{cK'%
O (443)ordinary shares 普通股 3 Hr G^
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O (444)out-of-date cheque 过期支票 l7VO8p]y[R
O (445)over capitalization 过分资本化 .jQx2 O
O (446)overhead 制造费用 y $R8J:5f
O (447)overhead absorption rate 制造费用分配率 yQrgOdo,w
O (448)overhead cost 制造费用 MF"*xr v
O (449)overtrading 超过营业资金的经营 |
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P (450)paid cheque 已付支票 Wa^Wn +r
P (451)paid-up share capital 认定股本 -NwG'
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P (452)parent company 母公司 ?_gvI
P (453)pareto distribution 帕累托分布 ]"T157F
P (454)participating preference shares 参与优先股 UJ}}H}{
P (455)partnership 合伙 _;PQt" ]
P (456)payable ledger 应付款项账户 v)du]
P (457)payback 回收期 5_!L "sJ
P (458)payments and receipts account 收入和支出报表 1 Gr^, Ry
P (459)payments withheld 保留款额 Eg`~mE+a
P (460)payroll 工资单 LG,? ,%_s
P (461)payroll analysis 工资分析 { }/
P (462)percentage profit on turnover 利润对营业额比率 )jL@ GW
P (463)period cost 期间成本 PL = v,NB
P (464)perpetual inventory 永续盘存 \ZcI{t'a
P (465)personal account 记名账户 LOkgeJuWv
P (466)PEPT 项目评审法 %D iQTg7V,
P (467)petty cash account 备用金账户 Wmd@%K
P (468)petty cash voucher 备用金凭证 |^ 8 ND #x
P (469)physical inventory 实地盘存 H j
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P (470)planning 计划 3J" `mQ
P (471)planning horizon 计划时限
