N (428)number of days stock 存货周转天数 VX- f~
N (429)number of weeks stock 存货周转周数 z24-hC
O (430)objective classification 客体分类 &XZ>}^lD^
O (431)obsolescence 陈旧 AU7c =
H:?
O (432)off balance sheet finance 资产负债表外筹资 U3Dy:K[
O (433)offer for sale 标价出售 [`
i;gx[^
O (434)operating budget 经营预算 jbg@ CA*=C
O (435)operating lease 经营租赁 "
OWq]q#
O (436)operating statement 营业报表 9> (8r+
O (437)operation time 操作时间 vu*08<M~i|
O (438)operational control 经营控制 \C>I6{
O (439)operational gearing 经营杠杆 lw Kr$X4
O (440)operating plans 经营计划 uS&bfx2
O (441)opportunity cost 机会成本 E]e6a^J#
O (442)order 定单 v8WoV*
O (443)ordinary shares 普通股 LOOv8'%O8
O (444)out-of-date cheque 过期支票 pQqZ4L6v
O (445)over capitalization 过分资本化 <2R=!n@b\
O (446)overhead 制造费用 z?K+LTf8
O (447)overhead absorption rate 制造费用分配率 yqAw7GaBN
O (448)overhead cost 制造费用 E.BMm/WH
O (449)overtrading 超过营业资金的经营 N8!B2uPQ
P (450)paid cheque 已付支票 0ogTQ`2Z:
P (451)paid-up share capital 认定股本 SIg=_oa
P (452)parent company 母公司 p2cKtk+
P (453)pareto distribution 帕累托分布 MbJV)*Q
P (454)participating preference shares 参与优先股
^h'
wZ7-\
P (455)partnership 合伙 }t-{,0
P (456)payable ledger 应付款项账户 0{
jRXa-(
P (457)payback 回收期 uEk$Y=p7!
P (458)payments and receipts account 收入和支出报表 UZdpKi@
P (459)payments withheld 保留款额 [g%oo3`A
P (460)payroll 工资单 rfK%%-
P (461)payroll analysis 工资分析 |D<~a(0
P (462)percentage profit on turnover 利润对营业额比率
]pFYAe ?
P (463)period cost 期间成本 dvUJk<;w
P (464)perpetual inventory 永续盘存 4w\')@`[jk
P (465)personal account 记名账户 T}g;kppC
P (466)PEPT 项目评审法 H 7R1GaJ
P (467)petty cash account 备用金账户 J\Sewg9
P (468)petty cash voucher 备用金凭证 _w'4f )7
P (469)physical inventory 实地盘存 iHR?]]RF
P (470)planning 计划 Iunt!L
P (471)planning horizon 计划时限