N (428)number of days stock 存货周转天数 p4VqV6LwD
N (429)number of weeks stock 存货周转周数 C9Bh@v%90^
O (430)objective classification 客体分类 BbJkdt7
O (431)obsolescence 陈旧 YEYY}/YX
O (432)off balance sheet finance 资产负债表外筹资 ,6<"
O (433)offer for sale 标价出售 h5|.Et
O (434)operating budget 经营预算 6S?x
D5(
O (435)operating lease 经营租赁 ID};<[
O (436)operating statement 营业报表 v7trr W}
O (437)operation time 操作时间 <c,~aq#W'
O (438)operational control 经营控制 Mo|wME#M
O (439)operational gearing 经营杠杆 TUp%FJXA|
O (440)operating plans 经营计划 h3u1K>R)
O (441)opportunity cost 机会成本 z&nZ<ih
O (442)order 定单 IGj`_a
O (443)ordinary shares 普通股 6R}j-1
<n
O (444)out-of-date cheque 过期支票 OIaYHA
O (445)over capitalization 过分资本化 sCH)gr@gJ^
O (446)overhead 制造费用 }4%/pOi:f
O (447)overhead absorption rate 制造费用分配率 A q#/2t
O (448)overhead cost 制造费用 (7$$;
O (449)overtrading 超过营业资金的经营 ^9"KTZc-*
P (450)paid cheque 已付支票 %4>x!{jwV
P (451)paid-up share capital 认定股本 wpPn}[a
P (452)parent company 母公司 ~el-*=<m
P (453)pareto distribution 帕累托分布 b_$1f>
P (454)participating preference shares 参与优先股 +1{fzb>9_
P (455)partnership 合伙 z>vtE
V))
P (456)payable ledger 应付款项账户 X=p"5hhfn
P (457)payback 回收期 o96:4j4
P (458)payments and receipts account 收入和支出报表 p{;i& HNdp
P (459)payments withheld 保留款额 |qjZ38;6
P (460)payroll 工资单 3"
Vd==oK~
P (461)payroll analysis 工资分析 1]4^V7y
P (462)percentage profit on turnover 利润对营业额比率 7h<> k*E)
P (463)period cost 期间成本 'u[
%}S38
P (464)perpetual inventory 永续盘存 l\q}
|o
P (465)personal account 记名账户 Yx?aC!5M
P (466)PEPT 项目评审法 XYbyOM VI
P (467)petty cash account 备用金账户 :.IN?X
P (468)petty cash voucher 备用金凭证 18!VO4u\I
P (469)physical inventory 实地盘存 E[Bo4?s&^
P (470)planning 计划 setLdEi
P (471)planning horizon 计划时限