N (428)number of days stock 存货周转天数 0$9I.%4jAJ
N (429)number of weeks stock 存货周转周数 8I'Am"bc\
O (430)objective classification 客体分类 ?/,sKF74i
O (431)obsolescence 陈旧 H' [#x2
O (432)off balance sheet finance 资产负债表外筹资 >
CPJp!u
O (433)offer for sale 标价出售 '
h6Vj6
O (434)operating budget 经营预算 ;i2N`t2
O (435)operating lease 经营租赁 b (,X3x*
O (436)operating statement 营业报表
psg}sl/
O (437)operation time 操作时间 @' Er&[P
O (438)operational control 经营控制 S;"7d
O (439)operational gearing 经营杠杆 o6$Q>g`]
O (440)operating plans 经营计划 K%: :
O (441)opportunity cost 机会成本 eKL)jzC:
O (442)order 定单 su`]l"[,]
O (443)ordinary shares 普通股 oy-Qy
O (444)out-of-date cheque 过期支票 c{Ax{-'R
O (445)over capitalization 过分资本化 uW&P1'X
O (446)overhead 制造费用 VK+#!!Ha
O (447)overhead absorption rate 制造费用分配率 7^bO`
O (448)overhead cost 制造费用 Sdc;jK 9d!
O (449)overtrading 超过营业资金的经营 4=H/-v'&
P (450)paid cheque 已付支票 1R/=as,R
P (451)paid-up share capital 认定股本 &8Cuu$T9)
P (452)parent company 母公司 VY'#>k}}
P (453)pareto distribution 帕累托分布 :B=p%C
P (454)participating preference shares 参与优先股 T
x_n$ &
P (455)partnership 合伙 m6bI<C3^5
P (456)payable ledger 应付款项账户 K%
<Z"2!+
P (457)payback 回收期 8KpG0DC
P (458)payments and receipts account 收入和支出报表 |5}{4k~9J
P (459)payments withheld 保留款额 2#nn}HEOC
P (460)payroll 工资单 f 8E
S
GU
P (461)payroll analysis 工资分析 9-+6Ed^2
P (462)percentage profit on turnover 利润对营业额比率 1anV!&a<K(
P (463)period cost 期间成本 }6P]32d
P (464)perpetual inventory 永续盘存 47"ERfP
P (465)personal account 记名账户 HFwT
P (466)PEPT 项目评审法 XcA4EBRj
P (467)petty cash account 备用金账户 S
~lw5
P (468)petty cash voucher 备用金凭证 >RxZ-.,a
P (469)physical inventory 实地盘存 \Z^K=K(|
P (470)planning 计划 u>(s.4]+
P (471)planning horizon 计划时限