N (428)number of days stock 存货周转天数 `=0J:
N (429)number of weeks stock 存货周转周数 I'[hvp
O (430)objective classification 客体分类 ;Q]j"1c
O (431)obsolescence 陈旧 -|DSfI#j
O (432)off balance sheet finance 资产负债表外筹资 B~u_zZE
O (433)offer for sale 标价出售 /Lc=
K<
O (434)operating budget 经营预算 /~LXY<-(
O (435)operating lease 经营租赁 G D$jP?
O (436)operating statement 营业报表 #89h}mp'
O (437)operation time 操作时间 #NVq
S5
O (438)operational control 经营控制 i~IQlyGr.
O (439)operational gearing 经营杠杆 9o7d3 ir)
O (440)operating plans 经营计划 Rro{A+[,X
O (441)opportunity cost 机会成本 1x0 7ua@(v
O (442)order 定单 x,Cc$C~YP
O (443)ordinary shares 普通股 xmDX1sL**
O (444)out-of-date cheque 过期支票 G=8w9-Ww
O (445)over capitalization 过分资本化 r]{fjw(~
O (446)overhead 制造费用 #&1Y!kbdd
O (447)overhead absorption rate 制造费用分配率 !_`T8pJ`
O (448)overhead cost 制造费用 axY-Vj
O (449)overtrading 超过营业资金的经营 / -=(51}E
P (450)paid cheque 已付支票 Z w5\{Z0
P (451)paid-up share capital 认定股本 LC/w".oq?
P (452)parent company 母公司 sK:,c5^
P (453)pareto distribution 帕累托分布 T2wn!N?r
P (454)participating preference shares 参与优先股 ?CS
jn
P (455)partnership 合伙 n/"T7Y\2
P (456)payable ledger 应付款项账户 |<.b:e\4
P (457)payback 回收期 L-d8bA
P (458)payments and receipts account 收入和支出报表
bH41#B
P (459)payments withheld 保留款额 Gc9^Z=
P (460)payroll 工资单 4:}`X
P (461)payroll analysis 工资分析 sQ^>.yG
P (462)percentage profit on turnover 利润对营业额比率 #^Dc:1,
P (463)period cost 期间成本 x~GV#c
P (464)perpetual inventory 永续盘存 f*~ 4Kv
P (465)personal account 记名账户 =3=KoH/'
P (466)PEPT 项目评审法 B-[SUmHr
P (467)petty cash account 备用金账户 J1<fE(X
P (468)petty cash voucher 备用金凭证 Yf:utCvv
P (469)physical inventory 实地盘存 lq@Vb{Z
P (470)planning 计划 ]tZ5XS
P (471)planning horizon 计划时限