N (428)number of days stock 存货周转天数 E$R_rX4x
N (429)number of weeks stock 存货周转周数 &\c5!xQ9*
O (430)objective classification 客体分类 &8afl"_~
O (431)obsolescence 陈旧 oz
uIwzi7N
O (432)off balance sheet finance 资产负债表外筹资
VmYBa(
O (433)offer for sale 标价出售 POY=zUQ
'/
O (434)operating budget 经营预算 ^F&A6{9f/h
O (435)operating lease 经营租赁 pW7kj&a_.
O (436)operating statement 营业报表 mQL8QW[c
O (437)operation time 操作时间 Z>&K&ttJ
O (438)operational control 经营控制 ^H-QYuz:T0
O (439)operational gearing 经营杠杆 @f%wd2
O (440)operating plans 经营计划 7g8B'ex J
O (441)opportunity cost 机会成本 .c03}RTC^
O (442)order 定单 ^7<[}u;qF
O (443)ordinary shares 普通股 !YIb
O (444)out-of-date cheque 过期支票 Stt* 1gT
O (445)over capitalization 过分资本化 rX:1_q`xA
O (446)overhead 制造费用 c<>y!^g
O (447)overhead absorption rate 制造费用分配率 {RH*8?7
O (448)overhead cost 制造费用 'cYQ?;
O (449)overtrading 超过营业资金的经营 #]igB9Cf)w
P (450)paid cheque 已付支票 n-W?Z'H{r
P (451)paid-up share capital 认定股本 QY@nE
P (452)parent company 母公司 8| Sba<d
P (453)pareto distribution 帕累托分布 &%}bRPUl
P (454)participating preference shares 参与优先股 F46O!xb%
P (455)partnership 合伙 K# /Ch5?
P (456)payable ledger 应付款项账户 )#Y|ngZ_>
P (457)payback 回收期 zQn//7#-G
P (458)payments and receipts account 收入和支出报表 BjN{@aEO
P (459)payments withheld 保留款额 LK{a9`
h
P (460)payroll 工资单 K/~Y!?:Jr
P (461)payroll analysis 工资分析 EtJD'&
P (462)percentage profit on turnover 利润对营业额比率 48;~bVr}
P (463)period cost 期间成本 <jg8y'm@0
P (464)perpetual inventory 永续盘存 9wzg{4/-$
P (465)personal account 记名账户 W;91H'`?H
P (466)PEPT 项目评审法
Bg5;Q)
P (467)petty cash account 备用金账户 5vYsA1Z
P (468)petty cash voucher 备用金凭证 > e;]mU`,
P (469)physical inventory 实地盘存 w9'H.Lq
P (470)planning 计划 %6"o8
P (471)planning horizon 计划时限