N (428)number of days stock 存货周转天数 7gMtnwT
N (429)number of weeks stock 存货周转周数 ]6;AK\9TM
O (430)objective classification 客体分类 h]MVFn{
O (431)obsolescence 陈旧 YKg[k:F
O (432)off balance sheet finance 资产负债表外筹资 ?|7+cz$g
O (433)offer for sale 标价出售 +7Lco"\w<
O (434)operating budget 经营预算 F=om^6G%X5
O (435)operating lease 经营租赁 PM.SEzhm
O (436)operating statement 营业报表
b:QFD|
O (437)operation time 操作时间 i-FUAR
O (438)operational control 经营控制 ?iLd5 Z
O (439)operational gearing 经营杠杆 eE{L>u
O (440)operating plans 经营计划 `I>K?
O (441)opportunity cost 机会成本 u0Erz0*G4
O (442)order 定单 \zI&n &T
O (443)ordinary shares 普通股 :]^P^khK
O (444)out-of-date cheque 过期支票 XeSbA
O (445)over capitalization 过分资本化 Qkib;\2
O (446)overhead 制造费用 uT/B}`md
O (447)overhead absorption rate 制造费用分配率 ^!<7#kX
O (448)overhead cost 制造费用 $
tNhwF
O (449)overtrading 超过营业资金的经营 ]`sIs= _[
P (450)paid cheque 已付支票 6{$dFwl
P (451)paid-up share capital 认定股本 {g- DM}q
P (452)parent company 母公司
KY`96~z
P (453)pareto distribution 帕累托分布 =[K)<5,@
P (454)participating preference shares 参与优先股 hu|hOr8
P (455)partnership 合伙 ]X~g@O{>_
P (456)payable ledger 应付款项账户 .G_3blE;
P (457)payback 回收期 Z&w^9;30P
P (458)payments and receipts account 收入和支出报表 '
=
<`@
P (459)payments withheld 保留款额 0c61q Q6
P (460)payroll 工资单 k<| l
\]w
P (461)payroll analysis 工资分析 V*zz-
2_i
P (462)percentage profit on turnover 利润对营业额比率 )6Q0f
P (463)period cost 期间成本 &7w>K6p
P (464)perpetual inventory 永续盘存 :#[_Osmf(
P (465)personal account 记名账户 "-n%874IT
P (466)PEPT 项目评审法 +qj*P9
P (467)petty cash account 备用金账户 P"x-7>c>Y
P (468)petty cash voucher 备用金凭证 !1'-'Q@f
P (469)physical inventory 实地盘存 nbASpa(
P (470)planning 计划 -t6R!ZI
P (471)planning horizon 计划时限