N (428)number of days stock 存货周转天数 1-pxM~Y
N (429)number of weeks stock 存货周转周数 @ c%h fI
O (430)objective classification 客体分类 <r8s=<:
O (431)obsolescence 陈旧 =l}XKl->
O (432)off balance sheet finance 资产负债表外筹资 jsw0"d(
O (433)offer for sale 标价出售 l;;"v) C8
O (434)operating budget 经营预算 nrz2f7d$
O (435)operating lease 经营租赁 KMV&c
O (436)operating statement 营业报表 vnv:YQV/ir
O (437)operation time 操作时间 io4/M<6<
O (438)operational control 经营控制 hKQg:30<
O (439)operational gearing 经营杠杆 !O/(._YB`
O (440)operating plans 经营计划 9Jf.Ls
O (441)opportunity cost 机会成本 }& e#b]&:*
O (442)order 定单 pQBhheiM
O (443)ordinary shares 普通股 R94ID@L
F
O (444)out-of-date cheque 过期支票 /
y5a~3
O (445)over capitalization 过分资本化 rqi|8gKY
O (446)overhead 制造费用 0BHSeO,
O (447)overhead absorption rate 制造费用分配率 E&2mF
g
O (448)overhead cost 制造费用 koOp:7r
O (449)overtrading 超过营业资金的经营 (>gHfC>(lq
P (450)paid cheque 已付支票 :=,lG ou
P (451)paid-up share capital 认定股本 |(UkI?V
P (452)parent company 母公司 fBt`D
!Z8
P (453)pareto distribution 帕累托分布 L
t.Vo
P (454)participating preference shares 参与优先股 c
UHKE\F
P (455)partnership 合伙 Zd[6-/-:
P (456)payable ledger 应付款项账户 aQ.mvuMa7'
P (457)payback 回收期 aECQ(]q
P (458)payments and receipts account 收入和支出报表 *bTR0U
P (459)payments withheld 保留款额 mM;p 7
sJ
P (460)payroll 工资单 'wP\VCL2>
P (461)payroll analysis 工资分析 ^)[jBUT
P (462)percentage profit on turnover 利润对营业额比率 P{h$> 6c
P (463)period cost 期间成本 $_0~Jzt,
P (464)perpetual inventory 永续盘存 $_&gT.>
P (465)personal account 记名账户 R"k}wRnxY
P (466)PEPT 项目评审法 #~@Cl9[)D
P (467)petty cash account 备用金账户 C\C*'
l6d
P (468)petty cash voucher 备用金凭证 d"hW45L
P (469)physical inventory 实地盘存 *mj3 T
P (470)planning 计划 t"L-9kCM
P (471)planning horizon 计划时限