N (428)number of days stock 存货周转天数 QX/]gX
N (429)number of weeks stock 存货周转周数 7xR|_+%~K
O (430)objective classification 客体分类 *(VbPp_H_
O (431)obsolescence 陈旧 '5cZzC
2
O (432)off balance sheet finance 资产负债表外筹资 eH
`t \n
O (433)offer for sale 标价出售 .9I_NG
O (434)operating budget 经营预算 [EOMCH2Ki
O (435)operating lease 经营租赁 KF4s
ee;;
O (436)operating statement 营业报表 <
[w++F~
O (437)operation time 操作时间 cqHw^{'8
O (438)operational control 经营控制 a}GAB@YI
O (439)operational gearing 经营杠杆 sx90lsu
O (440)operating plans 经营计划 Qasr:p+
O (441)opportunity cost 机会成本 @d
P~X
O (442)order 定单 9 G((wiE
O (443)ordinary shares 普通股 %g5jY%dg.r
O (444)out-of-date cheque 过期支票 SZI7M"gf/+
O (445)over capitalization 过分资本化 mC"7)&,F
O (446)overhead 制造费用 u-
1@~Z
O (447)overhead absorption rate 制造费用分配率 ]t7ClT)n!
O (448)overhead cost 制造费用 =G[H,;W
O (449)overtrading 超过营业资金的经营 o8mo=V4j
P (450)paid cheque 已付支票 |H<|{{E
P (451)paid-up share capital 认定股本 (S 3jZ
P (452)parent company 母公司 mf#fA2[
P (453)pareto distribution 帕累托分布 i~ROQMN1
P (454)participating preference shares 参与优先股 % M+s{ l
P (455)partnership 合伙 >5df@
_'
P (456)payable ledger 应付款项账户 |M]sk?"^
P (457)payback 回收期 {Wr\DVp
P (458)payments and receipts account 收入和支出报表 wbl${@4
P (459)payments withheld 保留款额 e=-YP8l
P (460)payroll 工资单 @<
VG8{
P (461)payroll analysis 工资分析 cyDiA(ot&
P (462)percentage profit on turnover 利润对营业额比率 -wBnwn-
P (463)period cost 期间成本 V_ {vZ/0e
P (464)perpetual inventory 永续盘存 ^v#+PyW
P (465)personal account 记名账户 E#8J+7
P (466)PEPT 项目评审法 rkbl/py
P (467)petty cash account 备用金账户
:Q8g?TZ
P (468)petty cash voucher 备用金凭证 G|<] Ma9x
P (469)physical inventory 实地盘存 W6hNJb
P (470)planning 计划 EP/&m|o|G
P (471)planning horizon 计划时限