N (428)number of days stock 存货周转天数 ?z.Isvn
N (429)number of weeks stock 存货周转周数 }""p)Y&
O (430)objective classification 客体分类 OhWC}s
O (431)obsolescence 陈旧 w!,QxrOV~
O (432)off balance sheet finance 资产负债表外筹资 v&0d$@6/U
O (433)offer for sale 标价出售 )mD\d|7f
O (434)operating budget 经营预算 OD4W}Y.
O (435)operating lease 经营租赁 H`|0-`q
O (436)operating statement 营业报表 c cr" ep
O (437)operation time 操作时间 Z;*`fd?8
O (438)operational control 经营控制 (&Q)EBdm
O (439)operational gearing 经营杠杆 N du7nKG
O (440)operating plans 经营计划
_"f<Ol[!
O (441)opportunity cost 机会成本
Baq ~}B<
O (442)order 定单 QT}iaeC1i
O (443)ordinary shares 普通股 $%}>zqD1
O (444)out-of-date cheque 过期支票 q6)N*?
O (445)over capitalization 过分资本化 elKx]%k*)
O (446)overhead 制造费用 @
R'E?|
O (447)overhead absorption rate 制造费用分配率 pI^=B-7
O (448)overhead cost 制造费用 +{vQSFW
O (449)overtrading 超过营业资金的经营 O]_={%
P (450)paid cheque 已付支票 yV_
L/,6}D
P (451)paid-up share capital 认定股本 4!'1/3cY
P (452)parent company 母公司 i+U51t<
P (453)pareto distribution 帕累托分布 %F3}/2
P (454)participating preference shares 参与优先股 mVrK z
P (455)partnership 合伙 `i4I!E
P (456)payable ledger 应付款项账户 ;G Qm[W([
P (457)payback 回收期 ;
$6x=uZ
P (458)payments and receipts account 收入和支出报表 "o==4?*L
P (459)payments withheld 保留款额 7K !GK
P (460)payroll 工资单 "gg(tp45
P (461)payroll analysis 工资分析 o[{&!t
P (462)percentage profit on turnover 利润对营业额比率 /$*; >4=>f
P (463)period cost 期间成本 2mOfsn d@
P (464)perpetual inventory 永续盘存 >Jiij
P (465)personal account 记名账户 w%~qB5wF6
P (466)PEPT 项目评审法 Ph"iX'J
P (467)petty cash account 备用金账户 Ltg-w\?]
P (468)petty cash voucher 备用金凭证 >0M:&NMda
P (469)physical inventory 实地盘存 uE"2kn
P (470)planning 计划 e5qvyUJM
P (471)planning horizon 计划时限