N (428)number of days stock 存货周转天数 3M*[a~
N (429)number of weeks stock 存货周转周数 PW<wjf,rQ
O (430)objective classification 客体分类 BF[?* b
O (431)obsolescence 陈旧 vm^# aoDB
O (432)off balance sheet finance 资产负债表外筹资 mT~>4xi0
O (433)offer for sale 标价出售 w&cyGd D5
O (434)operating budget 经营预算 f4I9H0d;!
O (435)operating lease 经营租赁 {-`
O
E
O (436)operating statement 营业报表 c] R![sa
O (437)operation time 操作时间 uPv?Hq
O (438)operational control 经营控制 jeF
l+K'1
O (439)operational gearing 经营杠杆 1O7ss_E
O (440)operating plans 经营计划 (3r,PS@Qq@
O (441)opportunity cost 机会成本 G&3<rT3Ib
O (442)order 定单 "FIx^
O (443)ordinary shares 普通股 [eP]8G\
W
O (444)out-of-date cheque 过期支票 km^+
mK
O (445)over capitalization 过分资本化 ,VsCRp
O (446)overhead 制造费用 BD#;3?|
O (447)overhead absorption rate 制造费用分配率 0U*"OSpF
O (448)overhead cost 制造费用 r8>?-P
O (449)overtrading 超过营业资金的经营 :uDB3jN[
P (450)paid cheque 已付支票
/?xn
P (451)paid-up share capital 认定股本 a
KtTx~$@
P (452)parent company 母公司 *)D*iU&
P (453)pareto distribution 帕累托分布 HZ=yfJs nc
P (454)participating preference shares 参与优先股 2A
,36,
P (455)partnership 合伙 Cjk AQ(9
P (456)payable ledger 应付款项账户 ppP?1Il`kb
P (457)payback 回收期 Jz0S2&
P (458)payments and receipts account 收入和支出报表 *{s[$}uQ
P (459)payments withheld 保留款额 6l7a9IJ
P (460)payroll 工资单 YD
D]n*&
P (461)payroll analysis 工资分析 HbDB?s<
P (462)percentage profit on turnover 利润对营业额比率 yuX0Y{:I
P (463)period cost 期间成本
'Pu;]sC
P (464)perpetual inventory 永续盘存 MA6%g} o
P (465)personal account 记名账户 K(<P" g(
P (466)PEPT 项目评审法 2Hwf:S'
P (467)petty cash account 备用金账户 8!>pFVNJf
P (468)petty cash voucher 备用金凭证 R\amcQ
9
P (469)physical inventory 实地盘存 Oh4WYDyT
P (470)planning 计划 CnYX\^Ow
P (471)planning horizon 计划时限