N (428)number of days stock 存货周转天数 1@P/h#_Vr
N (429)number of weeks stock 存货周转周数 *.ri8
O (430)objective classification 客体分类 CVo@zr$
O (431)obsolescence 陈旧 8*H-</ =
O (432)off balance sheet finance 资产负债表外筹资 \^iJv
~d
O (433)offer for sale 标价出售 xSs);XO,
O (434)operating budget 经营预算 V2,54YE
O (435)operating lease 经营租赁 tjBs>w
O (436)operating statement 营业报表 Tw)nFr8oF]
O (437)operation time 操作时间 H`njKKdR
O (438)operational control 经营控制 Nlx7"_R"Q
O (439)operational gearing 经营杠杆 Y]P';C_eP
O (440)operating plans 经营计划 Q$Ga.fI
O (441)opportunity cost 机会成本 2 #kR1rJP
O (442)order 定单 sk\U[#ohH
O (443)ordinary shares 普通股 BdG~y1%:
O (444)out-of-date cheque 过期支票 U>IllNd
O (445)over capitalization 过分资本化 F.HD;C-;(
O (446)overhead 制造费用 ,fpu@@2
O (447)overhead absorption rate 制造费用分配率 :`2<SF^0O
O (448)overhead cost 制造费用 }\:3}'S.$
O (449)overtrading 超过营业资金的经营 $]%;u: Sa
P (450)paid cheque 已付支票 BDNn~aU#m
P (451)paid-up share capital 认定股本 ^rfY9qMJr8
P (452)parent company 母公司 [pUw(KV2m
P (453)pareto distribution 帕累托分布 T(
MS,AyD]
P (454)participating preference shares 参与优先股 MGfDx
Hg]
P (455)partnership 合伙 Ds9pXgU(Z
P (456)payable ledger 应付款项账户 zIi|z}WJ
P (457)payback 回收期 R5g-b2Lm
P (458)payments and receipts account 收入和支出报表 =SB#rCH
P (459)payments withheld 保留款额 3xxQL,FV
P (460)payroll 工资单 x9Y1v1!5Pu
P (461)payroll analysis 工资分析 gD3s,<>o
P (462)percentage profit on turnover 利润对营业额比率 =MEv{9_
P (463)period cost 期间成本 K~H)XJFF
P (464)perpetual inventory 永续盘存 gV$j ]
P (465)personal account 记名账户 cTCo~Pk4
P (466)PEPT 项目评审法 mM!'~{r[-
P (467)petty cash account 备用金账户 Y;8Y s&/t
P (468)petty cash voucher 备用金凭证 [mn@/qf
P (469)physical inventory 实地盘存 vp?87h
P (470)planning 计划 ];Z)=y,vM
P (471)planning horizon 计划时限