N (428)number of days stock 存货周转天数 @GF3g=
N (429)number of weeks stock 存货周转周数 e /L([
O (430)objective classification 客体分类 U"a7myB+jX
O (431)obsolescence 陈旧 jwhe
JG
O (432)off balance sheet finance 资产负债表外筹资 7nZ3u_~
O (433)offer for sale 标价出售 54oJMW9
O (434)operating budget 经营预算 uS!V_]
O (435)operating lease 经营租赁 V9wL3*
O (436)operating statement 营业报表 0+AMN-
O (437)operation time 操作时间 T/jxsIt3
O (438)operational control 经营控制 I^G6aw
O (439)operational gearing 经营杠杆 sk@aOv'*(
O (440)operating plans 经营计划 Nop
61zj
O (441)opportunity cost 机会成本 X#o;`QM
O (442)order 定单 9G4os
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O (443)ordinary shares 普通股 AsI.8"
O (444)out-of-date cheque 过期支票 \ZBz]rh*
O (445)over capitalization 过分资本化 :)%cL8Nz]$
O (446)overhead 制造费用 qf{HGn_9~1
O (447)overhead absorption rate 制造费用分配率 CW+g
Z!
O (448)overhead cost 制造费用 SZvC4lOn#
O (449)overtrading 超过营业资金的经营 dcfwUjp[
P (450)paid cheque 已付支票 6sT(t8[
P (451)paid-up share capital 认定股本 N[N4!k )!$
P (452)parent company 母公司 bl\;*.s'
P (453)pareto distribution 帕累托分布 f,ql8q(|J
P (454)participating preference shares 参与优先股 h7AO5"6
P (455)partnership 合伙 im
F,8 '
P (456)payable ledger 应付款项账户 @@=,bO
P (457)payback 回收期 (
geV(zT
P (458)payments and receipts account 收入和支出报表 +P.JiH`\=
P (459)payments withheld 保留款额 Mo4c8wp&SM
P (460)payroll 工资单 olK*uD'`
P (461)payroll analysis 工资分析 !(y(6u#
P (462)percentage profit on turnover 利润对营业额比率 Z
4c^6v
P (463)period cost 期间成本 ^1Bk*?Yx\x
P (464)perpetual inventory 永续盘存 vgi`.hk
P (465)personal account 记名账户 ,_K:DSiB
P (466)PEPT 项目评审法 T#HF!GH]
P (467)petty cash account 备用金账户 /f hS
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P (468)petty cash voucher 备用金凭证 W >|'4y)
P (469)physical inventory 实地盘存 UU '9
P (470)planning 计划 S`vw<u4t
P (471)planning horizon 计划时限