N (428)number of days stock 存货周转天数 M-[$L XR
N (429)number of weeks stock 存货周转周数 :{oZ ~<
O (430)objective classification 客体分类 iVG-_RsKK
O (431)obsolescence 陈旧 hi0R.V&
O (432)off balance sheet finance 资产负债表外筹资 _>9.v%5cs(
O (433)offer for sale 标价出售 r8,romE$
O (434)operating budget 经营预算 !"<MsoY@
O (435)operating lease 经营租赁 `67[O4$<
O (436)operating statement 营业报表 K91)qI;BD
O (437)operation time 操作时间 6S+U&Ce\
O (438)operational control 经营控制 'JNElXqrv
O (439)operational gearing 经营杠杆 |\U5),m
O (440)operating plans 经营计划 u%/goxA
O (441)opportunity cost 机会成本 (HSgEs1d
O (442)order 定单 M-;4
O (443)ordinary shares 普通股 (iR
ide
O (444)out-of-date cheque 过期支票 cOPB2\,
O (445)over capitalization 过分资本化 !OT-b>*w
O (446)overhead 制造费用 2 Sh
O (447)overhead absorption rate 制造费用分配率 >2< 8kBF_
O (448)overhead cost 制造费用 PJ2qfYsH=>
O (449)overtrading 超过营业资金的经营 D5:{fWVsV/
P (450)paid cheque 已付支票 3"G>>nC&
P (451)paid-up share capital 认定股本 9:e YU
=
P (452)parent company 母公司 gS:A'@&
P (453)pareto distribution 帕累托分布
2'5 ]~
P (454)participating preference shares 参与优先股 L~ IhsiB
P (455)partnership 合伙 M?[h0{
^K
P (456)payable ledger 应付款项账户 1
}tbH[
P (457)payback 回收期 1P(|[W1
P (458)payments and receipts account 收入和支出报表 ei6AV1| p
P (459)payments withheld 保留款额 $d,0=Ci
P (460)payroll 工资单 kiRa+w:
P (461)payroll analysis 工资分析 WdnIp!
P (462)percentage profit on turnover 利润对营业额比率 S6fL>'uQ
P (463)period cost 期间成本 Le*.*\
P (464)perpetual inventory 永续盘存 c7M%xGrP
P (465)personal account 记名账户 Dgx8\~(E'
P (466)PEPT 项目评审法 ]ix!tb.Q
P (467)petty cash account 备用金账户 me'd6!O9-
P (468)petty cash voucher 备用金凭证 #vzEu
)Ul
P (469)physical inventory 实地盘存 3 q`)*
P (470)planning 计划 HgBGV0
P (471)planning horizon 计划时限