N (428)number of days stock 存货周转天数 )wT-8o
N (429)number of weeks stock 存货周转周数 sBcPq SMby
O (430)objective classification 客体分类 xg3:} LQ
O (431)obsolescence 陈旧 4^M
O (432)off balance sheet finance 资产负债表外筹资 )
jt #=9ZQ
O (433)offer for sale 标价出售 Hv2De0W
O (434)operating budget 经营预算 9I4K
}R
O (435)operating lease 经营租赁 x QIq^/F0
O (436)operating statement 营业报表 {WYX~Mvvj
O (437)operation time 操作时间 E{|W(z,
O (438)operational control 经营控制 2nR[Xh?L
O (439)operational gearing 经营杠杆 %44leINx
O (440)operating plans 经营计划 +F^^c2E
O (441)opportunity cost 机会成本 97
}OL`y
O (442)order 定单 'IwNTM
O (443)ordinary shares 普通股 H !$o$}A
O (444)out-of-date cheque 过期支票 zx)z/1
O (445)over capitalization 过分资本化 zzX_q(:S
O (446)overhead 制造费用 A<??T[
O (447)overhead absorption rate 制造费用分配率 neLAEHV
O (448)overhead cost 制造费用 <i&_ooX
O (449)overtrading 超过营业资金的经营 Ru>MFG
P (450)paid cheque 已付支票 ]@phF _
P (451)paid-up share capital 认定股本 R=QZgpR
P (452)parent company 母公司 nCdR EXw
P (453)pareto distribution 帕累托分布 ?!` /m|"
P (454)participating preference shares 参与优先股 a6uJYhS~
P (455)partnership 合伙 9po3m]|zy
P (456)payable ledger 应付款项账户 TA4!$7b$
P (457)payback 回收期 m)'=G%y
P (458)payments and receipts account 收入和支出报表 Jcrw#l8|C
P (459)payments withheld 保留款额 G;l_|8<t#\
P (460)payroll 工资单 ^SF&=NpV
P (461)payroll analysis 工资分析 % ~H=sjg
P (462)percentage profit on turnover 利润对营业额比率 H"
3fT 0
P (463)period cost 期间成本 ,Ge"anO
P (464)perpetual inventory 永续盘存 ~v|>xqWV
P (465)personal account 记名账户 woK&q 7Vn
P (466)PEPT 项目评审法 G$F<$
P (467)petty cash account 备用金账户 J^Wa8Q;9lX
P (468)petty cash voucher 备用金凭证 Yp^rR }N
P (469)physical inventory 实地盘存 !
t?iXZ
P (470)planning 计划 Z/Dx,zIR
P (471)planning horizon 计划时限