N (428)number of days stock 存货周转天数 AmCymT3P*e
N (429)number of weeks stock 存货周转周数 nVP|{M
O (430)objective classification 客体分类 Fd%JF#Hk
O (431)obsolescence 陈旧 rTST_$"_6
O (432)off balance sheet finance 资产负债表外筹资 F"23vG>3
O (433)offer for sale 标价出售 &v:[+zw
O (434)operating budget 经营预算 }%y5<n*v\
O (435)operating lease 经营租赁 {t]8#[lo
O (436)operating statement 营业报表 85A7YraL
O (437)operation time 操作时间 S]&aDg1y}
O (438)operational control 经营控制 /(%!txSNEt
O (439)operational gearing 经营杠杆 PT4iy<
O (440)operating plans 经营计划 Jr(Z Ym'
O (441)opportunity cost 机会成本 q[. p(6:
O (442)order 定单 =66'33l
2
O (443)ordinary shares 普通股 4#B
56f8
O (444)out-of-date cheque 过期支票 }+)q/]%
O (445)over capitalization 过分资本化 I &%
Z*H
O (446)overhead 制造费用 g-/ }*ml
O (447)overhead absorption rate 制造费用分配率 _.m|Ml,`{
O (448)overhead cost 制造费用 %w/vKB"nO
O (449)overtrading 超过营业资金的经营 +7y#c20
P (450)paid cheque 已付支票 L /N%ft]!T
P (451)paid-up share capital 认定股本 fK
^;?4
P (452)parent company 母公司 P_.AqEH
P (453)pareto distribution 帕累托分布 9!dG Xq
P (454)participating preference shares 参与优先股 Zb<D%9
P (455)partnership 合伙 d^5x@E_Td
P (456)payable ledger 应付款项账户 fM(~>(q&
P (457)payback 回收期 'W&ewZH_h
P (458)payments and receipts account 收入和支出报表 r#J_;P{U
P (459)payments withheld 保留款额 gL7rX a j
P (460)payroll 工资单 aZq7(pen
P (461)payroll analysis 工资分析 VLbbn
P (462)percentage profit on turnover 利润对营业额比率 gA] 3h8%w
P (463)period cost 期间成本 /%bnG(4
P (464)perpetual inventory 永续盘存 IGA4"\s
P (465)personal account 记名账户 c+##!_[9
P (466)PEPT 项目评审法 i
G%R'/*
P (467)petty cash account 备用金账户 yQN^F+.
P (468)petty cash voucher 备用金凭证 $OzVo&P;
P (469)physical inventory 实地盘存 YQR[0Y&e=
P (470)planning 计划 M>{*PHze0
P (471)planning horizon 计划时限