N (428)number of days stock 存货周转天数 M3XG s|gw
N (429)number of weeks stock 存货周转周数 k+9*7y8w
O (430)objective classification 客体分类 s;brs}
O (431)obsolescence 陈旧 \c')9g@
O (432)off balance sheet finance 资产负债表外筹资 MzEeDN
O (433)offer for sale 标价出售 @JW HG1qJ
O (434)operating budget 经营预算 EPEWyGw
O (435)operating lease 经营租赁 wnioIpRkh
O (436)operating statement 营业报表 CdBpz/
O (437)operation time 操作时间 vEy0DHEE
O (438)operational control 经营控制 S?b^g'5m
O (439)operational gearing 经营杠杆 ^aG$9N<\
O (440)operating plans 经营计划 [8C|v61Y
O (441)opportunity cost 机会成本 tIK`/)w,
O (442)order 定单 z*V 8l*
O (443)ordinary shares 普通股 VSx9aVPkC
O (444)out-of-date cheque 过期支票 is~"yE7
O (445)over capitalization 过分资本化 7MWd(n-
O (446)overhead 制造费用 J#.f%VJ
O (447)overhead absorption rate 制造费用分配率 m+UWvUB)
O (448)overhead cost 制造费用 1Kjqs)p^
O (449)overtrading 超过营业资金的经营 GLO%>&
P (450)paid cheque 已付支票 1NAGGr00
P (451)paid-up share capital 认定股本 ai7R@~O:_k
P (452)parent company 母公司 n;@.eC,T/
P (453)pareto distribution 帕累托分布 ZLjEH7
P (454)participating preference shares 参与优先股 r` B(ucE
P (455)partnership 合伙 !dQmg'_V
P (456)payable ledger 应付款项账户 (k^%j
P (457)payback 回收期 uTShz
3
P (458)payments and receipts account 收入和支出报表 reQr=OAez
P (459)payments withheld 保留款额 eOoqH$
i
P (460)payroll 工资单 U[0x\~[$K
P (461)payroll analysis 工资分析 0g2?
P (462)percentage profit on turnover 利润对营业额比率 pV8_i7\
P (463)period cost 期间成本 ! k[JP+;
P (464)perpetual inventory 永续盘存 s.X
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P (465)personal account 记名账户 f+cN'jH
E
P (466)PEPT 项目评审法
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P (467)petty cash account 备用金账户 <x8I<K
P (468)petty cash voucher 备用金凭证 DsB30
P (469)physical inventory 实地盘存 h;+{0a
P (470)planning 计划 H#S`m
P (471)planning horizon 计划时限