N (428)number of days stock 存货周转天数 U_C[9Z'P
N (429)number of weeks stock 存货周转周数 m`9P5[m#x>
O (430)objective classification 客体分类 CsX@u#
O (431)obsolescence 陈旧 OD6dMql
O (432)off balance sheet finance 资产负债表外筹资 -_^#7]
O (433)offer for sale 标价出售 49tJ+J- N
O (434)operating budget 经营预算 KSve_CBOh
O (435)operating lease 经营租赁 AvZOR
O (436)operating statement 营业报表 E4N"|u|
O (437)operation time 操作时间 t3<HE_B|
O (438)operational control 经营控制 qNX+!Y}y
O (439)operational gearing 经营杠杆 qS/
'Kyp_
O (440)operating plans 经营计划 E^C [G)7n
O (441)opportunity cost 机会成本 UWW'[gEP1
O (442)order 定单 5;CqGzgoP
O (443)ordinary shares 普通股 ZfU &X{
O (444)out-of-date cheque 过期支票 'byao03
O (445)over capitalization 过分资本化 C
{G647
O (446)overhead 制造费用 MZ:Ty,pw:O
O (447)overhead absorption rate 制造费用分配率 @g]>D
O (448)overhead cost 制造费用 z0 J:"M
O (449)overtrading 超过营业资金的经营 d;g]OeF
P (450)paid cheque 已付支票 S;}/ql y
P (451)paid-up share capital 认定股本 [H=l#W@
P (452)parent company 母公司 c?}{>ig/)
P (453)pareto distribution 帕累托分布 ZK`x(h{p)
P (454)participating preference shares 参与优先股 7e:7RAX
P (455)partnership 合伙 / xb37,
P (456)payable ledger 应付款项账户 ]T>|Y0 |
P (457)payback 回收期 T~naAP
P (458)payments and receipts account 收入和支出报表 c8oE,-~
P (459)payments withheld 保留款额 3^`.bm4 ^
P (460)payroll 工资单 JpZ3T~Wrf
P (461)payroll analysis 工资分析 *fp4u_:`
P (462)percentage profit on turnover 利润对营业额比率 3A'9=h,lVK
P (463)period cost 期间成本 6.M!WK{+
P (464)perpetual inventory 永续盘存 \79aG3MyK
P (465)personal account 记名账户 , L5.KwB
P (466)PEPT 项目评审法 =/kT|
P (467)petty cash account 备用金账户 NC%)SG \
P (468)petty cash voucher 备用金凭证 uz@lz +
P (469)physical inventory 实地盘存 7
aN}lQM
P (470)planning 计划 N6h.zl&04
P (471)planning horizon 计划时限