N (428)number of days stock 存货周转天数 G'ij?^?
N (429)number of weeks stock 存货周转周数 \~JNQ&_o
O (430)objective classification 客体分类 IDy_L;'`*
O (431)obsolescence 陈旧 YBb)/ZghY
O (432)off balance sheet finance 资产负债表外筹资 Q~Ay8L+
O (433)offer for sale 标价出售 V]79
vC
O (434)operating budget 经营预算 9T(L"9r-e
O (435)operating lease 经营租赁 96(R'^kNX
O (436)operating statement 营业报表 x(L(l=^"
O (437)operation time 操作时间 r55qmPhg
O (438)operational control 经营控制 ]dvPx^`d{
O (439)operational gearing 经营杠杆 OFc\fW#
O (440)operating plans 经营计划 *IC^IC:
O (441)opportunity cost 机会成本 O^5
UB~
O (442)order 定单 kOw=c Gt
O (443)ordinary shares 普通股 <d5@CA+M
O (444)out-of-date cheque 过期支票 6cM<>&e
O (445)over capitalization 过分资本化 6X/wdk
O (446)overhead 制造费用 +' %@!
O (447)overhead absorption rate 制造费用分配率 `E@kFJ(<On
O (448)overhead cost 制造费用 Z&_y0W=t
O (449)overtrading 超过营业资金的经营 cA D[3b[Gk
P (450)paid cheque 已付支票 |xn#\epy@
P (451)paid-up share capital 认定股本 Q"40#RFA
P (452)parent company 母公司 9A~>`.y
P (453)pareto distribution 帕累托分布 .%q$d d>>
P (454)participating preference shares 参与优先股 .*BA 1sjE
P (455)partnership 合伙 R {HV]o|qk
P (456)payable ledger 应付款项账户 RctU' T
P (457)payback 回收期 bW53" `X
P (458)payments and receipts account 收入和支出报表 3y99O
$EAc
P (459)payments withheld 保留款额 \[yr=X
P (460)payroll 工资单 |^R*4;Phe
P (461)payroll analysis 工资分析 Yu'a<5f
P (462)percentage profit on turnover 利润对营业额比率 4'' ,6KJ@
P (463)period cost 期间成本 $.pTB(tO
P (464)perpetual inventory 永续盘存 \)OEBN`9#
P (465)personal account 记名账户 5F2_
xH$5
P (466)PEPT 项目评审法 #%:c0=
P (467)petty cash account 备用金账户 `OqM8U
@
P (468)petty cash voucher 备用金凭证 w5
`#q&?
P (469)physical inventory 实地盘存 B
MM--y@
P (470)planning 计划 .20V
3
P (471)planning horizon 计划时限