N (428)number of days stock 存货周转天数 78&jaw*1A
N (429)number of weeks stock 存货周转周数 o(Yj[:+m
O (430)objective classification 客体分类 8XZS BR(Z
O (431)obsolescence 陈旧 6," 86
O (432)off balance sheet finance 资产负债表外筹资 0l=g$G
\%
O (433)offer for sale 标价出售 |dcRDOTe
O (434)operating budget 经营预算 r9G}[#DO
O (435)operating lease 经营租赁 uH7$/
O (436)operating statement 营业报表 99j^<)
O (437)operation time 操作时间 s4uZ;
O (438)operational control 经营控制 K;Qlg{v
O (439)operational gearing 经营杠杆 |giV<Sj
O (440)operating plans 经营计划 kXK D>."E*
O (441)opportunity cost 机会成本 ]f#1G$
O (442)order 定单 ^EY^.?Mg
O (443)ordinary shares 普通股 ?.Z4GWyXa
O (444)out-of-date cheque 过期支票 3m:[o`L
O (445)over capitalization 过分资本化 %s<7M@]f
O (446)overhead 制造费用 &o@IMbJ8
O (447)overhead absorption rate 制造费用分配率 *\ZK(/V
O (448)overhead cost 制造费用 R3=PV{`M
O (449)overtrading 超过营业资金的经营 Gzy"$t
P (450)paid cheque 已付支票 SKO*x^"eU
P (451)paid-up share capital 认定股本 M{M>$pt
P (452)parent company 母公司 80=6B
P (453)pareto distribution 帕累托分布 zQvp<IUq
P (454)participating preference shares 参与优先股 91Bl{
P (455)partnership 合伙 Ch;C\H:X
P (456)payable ledger 应付款项账户 MD`1KC_m
P (457)payback 回收期 &+]x
P (458)payments and receipts account 收入和支出报表 NbG`v@yH
P (459)payments withheld 保留款额 =To}yJ#
P (460)payroll 工资单 )w\E^
P (461)payroll analysis 工资分析 VE3,k'^v
P (462)percentage profit on turnover 利润对营业额比率 -:Up$6PR
P (463)period cost 期间成本 G1K72M}CW
P (464)perpetual inventory 永续盘存 5y3V duE
P (465)personal account 记名账户 L9L!V"So1k
P (466)PEPT 项目评审法 }s i{
P (467)petty cash account 备用金账户 rZ}y'A
P (468)petty cash voucher 备用金凭证 M;s r1C
P (469)physical inventory 实地盘存
}?^V9K-
P (470)planning 计划 l!UF`C0g
P (471)planning horizon 计划时限