N (428)number of days stock 存货周转天数 cV
K7
N (429)number of weeks stock 存货周转周数 !\ND(
O (430)objective classification 客体分类 ]w).8=I
O (431)obsolescence 陈旧 zSTR^sgJ
O (432)off balance sheet finance 资产负债表外筹资 %hS|68pN6
O (433)offer for sale 标价出售 B0}~G(t(
O (434)operating budget 经营预算 .\Fss(Zn
O (435)operating lease 经营租赁 9 ;t]Hp_+K
O (436)operating statement 营业报表 ~!iQ6N?PY
O (437)operation time 操作时间 I_)*)d44_
O (438)operational control 经营控制 >u+q1j.
O (439)operational gearing 经营杠杆 "bQ[CD
O (440)operating plans 经营计划 fG LG$b
O (441)opportunity cost 机会成本 or*HC&c7
O (442)order 定单 Et2JxbD
O (443)ordinary shares 普通股 w?vVVA
O (444)out-of-date cheque 过期支票 c{#yx_)V&
O (445)over capitalization 过分资本化 |[xi/Q^7
O (446)overhead 制造费用 bKVj [r8D~
O (447)overhead absorption rate 制造费用分配率 &[R8Q|1j
O (448)overhead cost 制造费用 NUJ~YWO;
O (449)overtrading 超过营业资金的经营 k8nLo.O
P (450)paid cheque 已付支票 D87|q4
P (451)paid-up share capital 认定股本 XE3aXK'R
P (452)parent company 母公司 k_|^ kdWJ
P (453)pareto distribution 帕累托分布 `iKj
P (454)participating preference shares 参与优先股 ?8@>6IXn
P (455)partnership 合伙 4DWwbO
P (456)payable ledger 应付款项账户 [s1pM1x
P (457)payback 回收期 o}Cq.[G4k
P (458)payments and receipts account 收入和支出报表 EOKzzX7 S
P (459)payments withheld 保留款额 SS|z*h
Z
P (460)payroll 工资单 Zi$ziDz&
P (461)payroll analysis 工资分析 m`?MV\^
P (462)percentage profit on turnover 利润对营业额比率 :&XH?/Wi
P (463)period cost 期间成本 CG]Sj*SA~
P (464)perpetual inventory 永续盘存 ,8G{]X)
P (465)personal account 记名账户 9%)=`W
P (466)PEPT 项目评审法 "VxWj}+]
P (467)petty cash account 备用金账户 Yepe=s+9
P (468)petty cash voucher 备用金凭证 gYop--\14]
P (469)physical inventory 实地盘存 h~Q)Uy5N(D
P (470)planning 计划 C_fY %O
P (471)planning horizon 计划时限