N (428)number of days stock 存货周转天数 x5.HdKV
N (429)number of weeks stock 存货周转周数 PL@hsZty~c
O (430)objective classification 客体分类 i'H{cN6
O (431)obsolescence 陈旧 !0zbWB9
O (432)off balance sheet finance 资产负债表外筹资 GXr9J rs.e
O (433)offer for sale 标价出售 plh.-"
O (434)operating budget 经营预算 ?k TVC
O (435)operating lease 经营租赁 3yszfWr
O (436)operating statement 营业报表 V\W?@V9g-
O (437)operation time 操作时间 (Dlh;Ic
r9
O (438)operational control 经营控制 Q]S~
H+eRy
O (439)operational gearing 经营杠杆 }JeGjpAcV
O (440)operating plans 经营计划 r?nvJHP
O (441)opportunity cost 机会成本 %\6|fKB4<
O (442)order 定单 Nv,1
F
O (443)ordinary shares 普通股 ['~3"lK^O
O (444)out-of-date cheque 过期支票 Aq yR+
O (445)over capitalization 过分资本化 }%c2u/PQ
O (446)overhead 制造费用 Oz'x5/%G
O (447)overhead absorption rate 制造费用分配率 <4ccT l
O (448)overhead cost 制造费用 {pH{SRM)B
O (449)overtrading 超过营业资金的经营 j1Fy'os"!
P (450)paid cheque 已付支票 r{!]`
'8
P (451)paid-up share capital 认定股本 'Ybd'|t{}
P (452)parent company 母公司 H!?Av$h`
P (453)pareto distribution 帕累托分布 :.e`w#$7
P (454)participating preference shares 参与优先股 qsOA(+ZP
P (455)partnership 合伙 VUpa^R
P (456)payable ledger 应付款项账户 %PRG;k
R
P (457)payback 回收期 VCSHq&p8
P (458)payments and receipts account 收入和支出报表
EiQX*v
P (459)payments withheld 保留款额 ;IZ*o<_
P (460)payroll 工资单 V(I!HT5.W
P (461)payroll analysis 工资分析 Ebw1 %W KC
P (462)percentage profit on turnover 利润对营业额比率 29(
"gB
P (463)period cost 期间成本 8n+&tBq1
P (464)perpetual inventory 永续盘存 O-J;iX }
P (465)personal account 记名账户 4wjy)VD_
P (466)PEPT 项目评审法 hiq7e*Nsb
P (467)petty cash account 备用金账户 S96H`kedZo
P (468)petty cash voucher 备用金凭证 }Qyuy~-&^
P (469)physical inventory 实地盘存 Ydm0
P (470)planning 计划 /j/,@,lw7z
P (471)planning horizon 计划时限