N (428)number of days stock 存货周转天数 xgL*O>l)
N (429)number of weeks stock 存货周转周数 S!2M?}LU
O (430)objective classification 客体分类 0~R0)Q,
O (431)obsolescence 陈旧 :^1 Xfc"
O (432)off balance sheet finance 资产负债表外筹资 QOEcp% 6I}
O (433)offer for sale 标价出售 _%;$y5]v
O (434)operating budget 经营预算 X|7
gj&1
O (435)operating lease 经营租赁 &voyEvX/S
O (436)operating statement 营业报表 lycY1 lK
O (437)operation time 操作时间
C*b!E:
O (438)operational control 经营控制 %[-D&flKC
O (439)operational gearing 经营杠杆 d>)*!l2,C
O (440)operating plans 经营计划 QW|,_u5
j
O (441)opportunity cost 机会成本 y0M^oLx
O (442)order 定单 %rzC+=*;
O (443)ordinary shares 普通股 `3SY~&X
O (444)out-of-date cheque 过期支票 I/<aY*R4
O (445)over capitalization 过分资本化 OCa74)(
O (446)overhead 制造费用 VW I{ wC
O (447)overhead absorption rate 制造费用分配率 7*M+bZ`x
O (448)overhead cost 制造费用 |jk";
h
O (449)overtrading 超过营业资金的经营 nxKV7d@R
P (450)paid cheque 已付支票 !TVlsm
P (451)paid-up share capital 认定股本
7pMrYIP
P (452)parent company 母公司 k!>MZ
P (453)pareto distribution 帕累托分布 :xm,Ok
P (454)participating preference shares 参与优先股 S
j)&!
P (455)partnership 合伙 /^G1wz2
P (456)payable ledger 应付款项账户 lDnF(
P (457)payback 回收期 H.hF`n
P (458)payments and receipts account 收入和支出报表 E
Q-r
P (459)payments withheld 保留款额
HO/Ij
P (460)payroll 工资单 PP.QfY4
P (461)payroll analysis 工资分析 .v9 #|d d+
P (462)percentage profit on turnover 利润对营业额比率 "Up3W%]SB
P (463)period cost 期间成本 t)=
u}t$
P (464)perpetual inventory 永续盘存 200/
P (465)personal account 记名账户 cclx$)X1X
P (466)PEPT 项目评审法 E;*#fD~@
P (467)petty cash account 备用金账户 "6w-jT
P (468)petty cash voucher 备用金凭证 WOrz7x
P (469)physical inventory 实地盘存 (Gp/^[.%&
P (470)planning 计划 Q35$GFj"jD
P (471)planning horizon 计划时限