N (428)number of days stock 存货周转天数 x,c\q$8yH
N (429)number of weeks stock 存货周转周数 19i=kdH
O (430)objective classification 客体分类 zqLOwzMlLx
O (431)obsolescence 陈旧 s0'6r$xj
O (432)off balance sheet finance 资产负债表外筹资 qmtH0I7)
O (433)offer for sale 标价出售 VDlP,Mm*
O (434)operating budget 经营预算 @v/
8}n
O (435)operating lease 经营租赁 nq\~`vH|Gd
O (436)operating statement 营业报表 >6|Xvtf
O (437)operation time 操作时间 l - ~PX
O (438)operational control 经营控制 q:mqA$n
O (439)operational gearing 经营杠杆 j2oU
1' b
O (440)operating plans 经营计划 (Ft#6oK"
O (441)opportunity cost 机会成本 n`D-?]*
O (442)order 定单 :ay`Id_tm
O (443)ordinary shares 普通股 gRwRhA/
O (444)out-of-date cheque 过期支票 QG5c>Q
O (445)over capitalization 过分资本化 fr&K^je\
O (446)overhead 制造费用 EME}G42KN
O (447)overhead absorption rate 制造费用分配率 2>)::9e4
O (448)overhead cost 制造费用 !T.yv5ge'
O (449)overtrading 超过营业资金的经营 REPI>-|
P (450)paid cheque 已付支票 W(EN01d \
P (451)paid-up share capital 认定股本 K<v:RbU|[1
P (452)parent company 母公司 k)agbx
P (453)pareto distribution 帕累托分布 Vq
S1n
P (454)participating preference shares 参与优先股 JykN EMB#
P (455)partnership 合伙 a[J_H$6H!
P (456)payable ledger 应付款项账户 5>-~!Mg1
P (457)payback 回收期 4{%-r[C9k
P (458)payments and receipts account 收入和支出报表 A",R2d
P (459)payments withheld 保留款额 (R!`Z%
P (460)payroll 工资单 G*g*+D[HM
P (461)payroll analysis 工资分析 < fYcON
P (462)percentage profit on turnover 利润对营业额比率 9
xFX"_J
P (463)period cost 期间成本 7|<-rjz^
P (464)perpetual inventory 永续盘存 !3\(
d{
P (465)personal account 记名账户 0+k=gO
P (466)PEPT 项目评审法 )Mh5q&ow
P (467)petty cash account 备用金账户 gH0Rd
WX
P (468)petty cash voucher 备用金凭证 1n#{c5T
P (469)physical inventory 实地盘存 >[g.8'hI
P (470)planning 计划 Y r8gKhv W
P (471)planning horizon 计划时限