性规划N405
o
voti
gshares无表决权的股份N406
otio
alcost名义成本N407
umberofdaysstock存货周转天数N408
umberofweeksstock存货周转周数O409objectiveclassificatio
客体分类O410obsolesce
ce陈旧O411offbala
cesheetfi
a
ce资产负债表外筹资O412offerforsale标价出售O413operati
gbudget经营预算O414operati
glease经营租赁O415operati
gstateme
t营业报表O416operatio
time操作时间O417operatio
alco
trol经营控制O418operatio
algeari
g经营杠杆O419operati
gpla
s经营计划O420opportu
itycost机会成本O421order定单O422ordi
aryshares普通股O423outofdatecheque过期支票O424overcapitalizatio
过分资本化O425overhead制造费用O426overheadabsorptio
rate制造费用分配率O427overheadcost制造费用O428overtradi
g超过营业资金的经营P429paidcheque已付支票
P430paidupsharecapital认定股本P431pare
tcompa
y母公司P432paretodistributio
帕累托分布
P433participati
gprefere
ceshares参与优先股P434part
ership合伙
P435payableledger应付款项账户P436payback回收期
P437payme
tsa
dreceiptsaccou
t收入和支出报表P438payme
tswithheld保留款额P439payroll工资单P440payrolla
alysis工资分析P441perce
tageprofito
tur
over利润对营业额比率P442periodcost期间成本P443perpetuali
ve
tory永续盘存P444perso
alaccou
t记名账户P445PEPT项目评审法P446pettycashaccou
t备用金账户P447pettycashvoucher备用金凭证P448physicali
ve
tory实地盘存P449pla
i
g计划P450pla
i
ghorizo
计划时限P451pla
i
gperiod计划期间P452policycost政策成本P453positio
audit状况审计P454postbala
cesheeteve
ts资产负债表编后事项P455practicalcapacity实际生产能力P456preacquisitio
losses购置前损失P457preacquisitio
profits购置前利润P458prefere
ceshares优先股P459prefere
cecreditors优先债权人P460preferredcreditors优先债权人P461prepayme
ts预付款项P462prese
tvalue现值P463preve
tio
cost预防成本P464priceratio市盈率P465primecost主要成本P466primee
trybooksof原始分录登记薄P467pri
cipalbudgetfactor主要预算因素P468priorchargecapital优先股P469prioryearadjustme
ts以前年度调整P470prioritybasebudgeti
g优先顺序体制的预算P471privatecompa
y私人公司P472proformai
voice预开发票P473problemchild问号产品
fP474processcosti
g分步成本计算P475processtime加工时间P476productcost产品成本P477Productlifecycle产品寿命周期P478productio
cost生产成本P479productio
costofsales售货成本P480productio
volumeratio生产业务量比率P481profitce
ter利润中心P482profir