N (428)number of days stock 存货周转天数 rTeADu_vf
N (429)number of weeks stock 存货周转周数 l^v,X%{Iz
O (430)objective classification 客体分类 e!4Kl:
O (431)obsolescence 陈旧 rU7t~DKS
O (432)off balance sheet finance 资产负债表外筹资 ^;cJjl'=
O (433)offer for sale 标价出售 ,u
O (434)operating budget 经营预算 U5j0i]
O (435)operating lease 经营租赁 r
mdG"s
O (436)operating statement 营业报表 eie u|_
O (437)operation time 操作时间 lp5b&I_
O (438)operational control 经营控制 A~'p~@L
O (439)operational gearing 经营杠杆 a&gf0g;@I
O (440)operating plans 经营计划 n:%A4*
O (441)opportunity cost 机会成本 w6[$vib'
O (442)order 定单 9<*<-x{A17
O (443)ordinary shares 普通股 D 6F/9|
O (444)out-of-date cheque 过期支票 ns&(g^
O (445)over capitalization 过分资本化 6`)Ss5jzk
O (446)overhead 制造费用 w6'8L s
O (447)overhead absorption rate 制造费用分配率 C,5Erb/
O (448)overhead cost 制造费用 !)uXCg9U
O (449)overtrading 超过营业资金的经营 {ALOs^_-
P (450)paid cheque 已付支票 2spK#0n.HV
P (451)paid-up share capital 认定股本 4,ewp coC%
P (452)parent company 母公司 +9_E+H'?!
P (453)pareto distribution 帕累托分布 (9!kKMQW
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P (454)participating preference shares 参与优先股 eRIdN(pP
P (455)partnership 合伙 &3Mps[u:h
P (456)payable ledger 应付款项账户 `aaT
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P (457)payback 回收期 A
Zv| |8p
P (458)payments and receipts account 收入和支出报表 1)!]zV
P (459)payments withheld 保留款额 f{#Mc
P (460)payroll 工资单 6
ZVD<C :\
P (461)payroll analysis 工资分析 ]w9syz8X
P (462)percentage profit on turnover 利润对营业额比率 #pX +~{
P (463)period cost 期间成本 GI#TMFz3
P (464)perpetual inventory 永续盘存 Q37zBC0
P (465)personal account 记名账户 ,9/s`o
P (466)PEPT 项目评审法 Y^uYc}
P (467)petty cash account 备用金账户 LP}YHW/
P (468)petty cash voucher 备用金凭证 QEl~uhc3
P (469)physical inventory 实地盘存 ps=QVX)YP
P (470)planning 计划 PX,fg5s\b
P (471)planning horizon 计划时限