N (428)number of days stock 存货周转天数 {y[T3(tt
N (429)number of weeks stock 存货周转周数 16p$>a<6
O (430)objective classification 客体分类 !/6`< eQ
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O (431)obsolescence 陈旧 &4%j
O (432)off balance sheet finance 资产负债表外筹资 whzV7RT
O (433)offer for sale 标价出售 #_,
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O (434)operating budget 经营预算 m 8Q[+_:$H
O (435)operating lease 经营租赁 .!\NM&E
O (436)operating statement 营业报表 q0oNR
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O (437)operation time 操作时间 ~;f,Ad`Q
O (438)operational control 经营控制 C>?`1d@
O (439)operational gearing 经营杠杆 8mCL3F
O (440)operating plans 经营计划 DKjkO5R\
O (441)opportunity cost 机会成本 !1 :364
O (442)order 定单
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O (443)ordinary shares 普通股 d@:4se-q+
O (444)out-of-date cheque 过期支票 "0lC:Wu]
O (445)over capitalization 过分资本化 xlqh,?'>W
O (446)overhead 制造费用
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O (447)overhead absorption rate 制造费用分配率 QzwA*\G
O (448)overhead cost 制造费用 bGl5=`
O (449)overtrading 超过营业资金的经营 !Ol>! [
P (450)paid cheque 已付支票 pM
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P (451)paid-up share capital 认定股本 FE)L?
P (452)parent company 母公司 xJvM
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P (453)pareto distribution 帕累托分布 7yU<!p?(
P (454)participating preference shares 参与优先股 @q?zh'@;
P (455)partnership 合伙 Btmv{'T_y@
P (456)payable ledger 应付款项账户 a-t}L{~
P (457)payback 回收期 =)B@ `"
P (458)payments and receipts account 收入和支出报表 m#E%,
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P (459)payments withheld 保留款额 *E Z'S+wR
P (460)payroll 工资单 |kHPk)}I]
P (461)payroll analysis 工资分析 l%aiG+z%6}
P (462)percentage profit on turnover 利润对营业额比率 ^_5Nh^
P (463)period cost 期间成本 -`mHb
P (464)perpetual inventory 永续盘存 ;Ol C^\e
P (465)personal account 记名账户 ::\7s
P (466)PEPT 项目评审法 Z;^UY\&X
P (467)petty cash account 备用金账户 ; 7`y##
P (468)petty cash voucher 备用金凭证 PD$g W`V
P (469)physical inventory 实地盘存 6$}hb|j
P (470)planning 计划 `YDe<@6'
P (471)planning horizon 计划时限
