N (428)number of days stock 存货周转天数 bkV_ ^8
N (429)number of weeks stock 存货周转周数 rx%lL
O (430)objective classification 客体分类 FN G]
O (431)obsolescence 陈旧 Z/%>/
O (432)off balance sheet finance 资产负债表外筹资 V
]Z{0
O (433)offer for sale 标价出售 &Y\`FY\
O (434)operating budget 经营预算 i`X/d=
O (435)operating lease 经营租赁 -?j'<
g0
O (436)operating statement 营业报表 /:B!hv
pw
O (437)operation time 操作时间 /W fpA\4S
O (438)operational control 经营控制 D&.+Dx^G
O (439)operational gearing 经营杠杆 `}1 8A.
K
O (440)operating plans 经营计划 #Hq XC\
~n
O (441)opportunity cost 机会成本 Ug/b;( dJ'
O (442)order 定单 6<gh:vj
O (443)ordinary shares 普通股 M-eX>}CDm
O (444)out-of-date cheque 过期支票 UZqr6A(/H
O (445)over capitalization 过分资本化 KZ&{Ya
O (446)overhead 制造费用 orJN#0v4
O (447)overhead absorption rate 制造费用分配率 &kh-2#E
O (448)overhead cost 制造费用 x2l~aw#?
O (449)overtrading 超过营业资金的经营 Y\s@'UoVN
P (450)paid cheque 已付支票 |SCO9,Fs
P (451)paid-up share capital 认定股本 &S/KR$^ %
P (452)parent company 母公司 h(ZZ7(ue
P (453)pareto distribution 帕累托分布 yH irm|o
P (454)participating preference shares 参与优先股 K;Fy&p^d
P (455)partnership 合伙 _pL:dKfy7
P (456)payable ledger 应付款项账户 I_\j0
5
P (457)payback 回收期 wgY:W:y'N
P (458)payments and receipts account 收入和支出报表 86oa>#opU
P (459)payments withheld 保留款额 Rkgpa/te"
P (460)payroll 工资单 NU O9,
P (461)payroll analysis 工资分析 yoQ}m/Cj
P (462)percentage profit on turnover 利润对营业额比率 |pA3ZWm
P (463)period cost 期间成本 OLTgBXh
P (464)perpetual inventory 永续盘存 M/T
ll]\|
P (465)personal account 记名账户 b{_J%p
P (466)PEPT 项目评审法 2{(_{9<>z
P (467)petty cash account 备用金账户 h<JV6h :8
P (468)petty cash voucher 备用金凭证 mSr(PIH{\
P (469)physical inventory 实地盘存 "|`euxYV
P (470)planning 计划 :A"GOc,
P (471)planning horizon 计划时限