N (428)number of days stock 存货周转天数 BkawL,
N (429)number of weeks stock 存货周转周数 {uU 2)5i2-
O (430)objective classification 客体分类 |;+qld[4z
O (431)obsolescence 陈旧 BcQEG *N
O (432)off balance sheet finance 资产负债表外筹资 03=5Nof1
O (433)offer for sale 标价出售 zI^]esX!2_
O (434)operating budget 经营预算 )I`if(fG
O (435)operating lease 经营租赁 [:h5}
O (436)operating statement 营业报表 f'X9HU{Cz
O (437)operation time 操作时间 {tw+#}T a
O (438)operational control 经营控制 ? }yfKU`
O (439)operational gearing 经营杠杆 VfSj E.|
O (440)operating plans 经营计划 1!1!PA9u
O (441)opportunity cost 机会成本 ]kD"&&HV
O (442)order 定单 /7D<'MF
O (443)ordinary shares 普通股 Ooc\1lX
O (444)out-of-date cheque 过期支票 +5!&E7bcd
O (445)over capitalization 过分资本化 Y-)xTn
O (446)overhead 制造费用 A#rh@8h+
O (447)overhead absorption rate 制造费用分配率 X|}2_B
O (448)overhead cost 制造费用 0
Y>M=|
O (449)overtrading 超过营业资金的经营 edipA
P~!
P (450)paid cheque 已付支票 <YB9Ac~}z
P (451)paid-up share capital 认定股本 ?Q0I'RC
P (452)parent company 母公司 F]EBD 8/b
P (453)pareto distribution 帕累托分布 e(?]SU|
P (454)participating preference shares 参与优先股 os4{0Mxu
P (455)partnership 合伙 x|i_P|Z
P (456)payable ledger 应付款项账户 /@"Y^
P (457)payback 回收期 ),(V6@Z?
P (458)payments and receipts account 收入和支出报表 V`kMCE;?l
P (459)payments withheld 保留款额 3BG>Y(v
P (460)payroll 工资单 3Fs5RC~a
P (461)payroll analysis 工资分析 /mA,F;
P (462)percentage profit on turnover 利润对营业额比率 OhVs#^
P (463)period cost 期间成本 -C-yQ.>\T#
P (464)perpetual inventory 永续盘存 TP%+.#Fu
P (465)personal account 记名账户 y7/F_{
P (466)PEPT 项目评审法 .ubE2X[ ][
P (467)petty cash account 备用金账户 r)^vO+3u
P (468)petty cash voucher 备用金凭证 k^\pU\J
P (469)physical inventory 实地盘存 k*?I>%^6#T
P (470)planning 计划 - +>1r
P (471)planning horizon 计划时限