N (428)number of days stock 存货周转天数 )r2$!(NQ
N (429)number of weeks stock 存货周转周数 (mbC! !>
O (430)objective classification 客体分类 _3@[S
F
O (431)obsolescence 陈旧 g~EN3~
O (432)off balance sheet finance 资产负债表外筹资 qaJ$0,]H+
O (433)offer for sale 标价出售 riw0w
O (434)operating budget 经营预算 do,ZCn
O (435)operating lease 经营租赁 DEJ0<pnQr
O (436)operating statement 营业报表 O?\UPNb:K
O (437)operation time 操作时间 lw+Y_;
O (438)operational control 经营控制 cxX/ b,
O (439)operational gearing 经营杠杆 )gF>nNE
O (440)operating plans 经营计划 QA|87alh
O (441)opportunity cost 机会成本 X 4L"M%i
O (442)order 定单 ^97u0K3$
O (443)ordinary shares 普通股 %!DdjC&5*
O (444)out-of-date cheque 过期支票 QFekj@
O (445)over capitalization 过分资本化 j IO2uTM~
O (446)overhead 制造费用 )/4eT\
=
O (447)overhead absorption rate 制造费用分配率 (sM$=M<$
O (448)overhead cost 制造费用 WxPu{N
O (449)overtrading 超过营业资金的经营 mq#8[D
P (450)paid cheque 已付支票
55O_b)$
P (451)paid-up share capital 认定股本 )R
%>g-dw
P (452)parent company 母公司 WO;2=[#O;
P (453)pareto distribution 帕累托分布 N"/J1
P (454)participating preference shares 参与优先股 (F
=/r]Q
P (455)partnership 合伙 &<nj~BL
P (456)payable ledger 应付款项账户 b'AA*v,b
P (457)payback 回收期 ,4W~CkLD
P (458)payments and receipts account 收入和支出报表 9 +1}8"~
P (459)payments withheld 保留款额 QC\r
|RXW
P (460)payroll 工资单 m8}c(GwcP
P (461)payroll analysis 工资分析 n[[2<s*YJ
P (462)percentage profit on turnover 利润对营业额比率 q,;8Ka )
P (463)period cost 期间成本 <n4?wo
P (464)perpetual inventory 永续盘存 r0^ *|+
P (465)personal account 记名账户 ~ eNKu
P (466)PEPT 项目评审法 (#e,tu
P (467)petty cash account 备用金账户 ATRB9
P (468)petty cash voucher 备用金凭证 gn-@OmIs
P (469)physical inventory 实地盘存 TmviYP gb
P (470)planning 计划 *ggai?
P (471)planning horizon 计划时限