N (428)number of days stock 存货周转天数 s G!SSRL@
N (429)number of weeks stock 存货周转周数 8!(4;fN$j.
O (430)objective classification 客体分类 no~hYy W2
O (431)obsolescence 陈旧 ]>M{Q n*
O (432)off balance sheet finance 资产负债表外筹资 S:
"R/EE(
O (433)offer for sale 标价出售 f| P%
O (434)operating budget 经营预算 <x e=G]v
O (435)operating lease 经营租赁 5xtIez]x?
O (436)operating statement 营业报表 _ +q. R
O (437)operation time 操作时间 @8a1a3_F
O (438)operational control 经营控制 v!{mpF
O (439)operational gearing 经营杠杆 -!zyit5B
O (440)operating plans 经营计划 PQ9.aJdw@-
O (441)opportunity cost 机会成本 jODx&dVr
O (442)order 定单 4= ^_ 4o2
O (443)ordinary shares 普通股 B U
|]4
O (444)out-of-date cheque 过期支票 2Z!%Q}D o
O (445)over capitalization 过分资本化 5v<X-8"
O (446)overhead 制造费用 r\-Mj\$ -
O (447)overhead absorption rate 制造费用分配率 *.nC'$-2r
O (448)overhead cost 制造费用 n%yMf!M
.:
O (449)overtrading 超过营业资金的经营 )L fXb9}
P (450)paid cheque 已付支票 ~ ?T*D*
P (451)paid-up share capital 认定股本 sq1Z;l31"
P (452)parent company 母公司 _?$P?
P (453)pareto distribution 帕累托分布 Lx6C f R
P (454)participating preference shares 参与优先股 ig(dGKD\=9
P (455)partnership 合伙 oNH
&VHjU
P (456)payable ledger 应付款项账户 ky*- THS
P (457)payback 回收期 YaI8hj@}
P (458)payments and receipts account 收入和支出报表 ME4 Ir
P (459)payments withheld 保留款额 sz}YX R=m
P (460)payroll 工资单 Hry*.s -
P (461)payroll analysis 工资分析 9,g &EnvG
P (462)percentage profit on turnover 利润对营业额比率 vl+vzAd
P (463)period cost 期间成本 *E lR
P (464)perpetual inventory 永续盘存 WB~
^R<g
P (465)personal account 记名账户 \ @6P A
P (466)PEPT 项目评审法 I`"B<=zi
P (467)petty cash account 备用金账户 ]"? +R +
P (468)petty cash voucher 备用金凭证 H=
S y.
P (469)physical inventory 实地盘存 ?fF{M%i-%
P (470)planning 计划 iF:`rIC
P (471)planning horizon 计划时限
