N (428)number of days stock 存货周转天数 VHXvm*
N (429)number of weeks stock 存货周转周数
T{M~*5$
O (430)objective classification 客体分类 GW$(E*4q
O (431)obsolescence 陈旧 Y>-|`2Z
O (432)off balance sheet finance 资产负债表外筹资 U6qv8*~
O (433)offer for sale 标价出售 #3maT*JY
O (434)operating budget 经营预算 EzY?=<Y(
O (435)operating lease 经营租赁 #ej^K |Qx
O (436)operating statement 营业报表 JDVMq=ui
O (437)operation time 操作时间 Q[i
/]
O (438)operational control 经营控制 42LlR
0
O (439)operational gearing 经营杠杆 j(G}4dib
O (440)operating plans 经营计划 "|pNS)
O (441)opportunity cost 机会成本 .:,RoK1
O (442)order 定单 <by}/lF0
O (443)ordinary shares 普通股 "iE9X.6NMu
O (444)out-of-date cheque 过期支票 <Ft6d
O (445)over capitalization 过分资本化 ~I6Er6$C^
O (446)overhead 制造费用 s}A)sBsaP3
O (447)overhead absorption rate 制造费用分配率 rAD5n,M]
O (448)overhead cost 制造费用 ]H7_bix
O (449)overtrading 超过营业资金的经营 ?iG}Qj@5
P (450)paid cheque 已付支票 MJ[#Gq\0R
P (451)paid-up share capital 认定股本 [wl:"rm
P (452)parent company 母公司 Lys4l$J]
P (453)pareto distribution 帕累托分布 ~T<#HSR`
P (454)participating preference shares 参与优先股 MrjET!`.jC
P (455)partnership 合伙 'X{cDdS^
P (456)payable ledger 应付款项账户 `pY\Mmgv1
P (457)payback 回收期 J=67As
P (458)payments and receipts account 收入和支出报表 %>'2E!%
P (459)payments withheld 保留款额 o9M[Zr1@k
P (460)payroll 工资单 d
-6[\S#
P (461)payroll analysis 工资分析 hi,!
P (462)percentage profit on turnover 利润对营业额比率 BR\%aU$u
P (463)period cost 期间成本 hNUAwTH6
P (464)perpetual inventory 永续盘存 ;nG"y:qq
P (465)personal account 记名账户 Ojp)OeF\
P (466)PEPT 项目评审法 W<TW6_*e
P (467)petty cash account 备用金账户 1&c>v3 $2
P (468)petty cash voucher 备用金凭证 o#E 3{zM
P (469)physical inventory 实地盘存 YKLh$
P (470)planning 计划 qVC_K/w
7
P (471)planning horizon 计划时限