N (428)number of days stock 存货周转天数 +6~y1s/B[
N (429)number of weeks stock 存货周转周数 gzMp&J
O (430)objective classification 客体分类 nF5\iV
O (431)obsolescence 陈旧 :5'8MU
O (432)off balance sheet finance 资产负债表外筹资 o8B$6w:_
O (433)offer for sale 标价出售 >;K!yI?0
O (434)operating budget 经营预算 5i0vli/L
O (435)operating lease 经营租赁 $etw'c0
O (436)operating statement 营业报表 5!s7`w]8*0
O (437)operation time 操作时间 Z[ 53cVT^
O (438)operational control 经营控制 (v,g=BS,
O (439)operational gearing 经营杠杆 (y^svXU}a
O (440)operating plans 经营计划 `
t6|09e
O (441)opportunity cost 机会成本 A{ a4;`}5
O (442)order 定单 e"d-$$'e
O (443)ordinary shares 普通股 CcJ%;.V,T
O (444)out-of-date cheque 过期支票 I&J>
O (445)over capitalization 过分资本化 6M#}&Gv
O (446)overhead 制造费用 1CR)1H
O (447)overhead absorption rate 制造费用分配率 H5eGl|Z5]^
O (448)overhead cost 制造费用 >ufL RGL>
O (449)overtrading 超过营业资金的经营 gq7l>vT.
P (450)paid cheque 已付支票 "$I8EW/1
P (451)paid-up share capital 认定股本 Yn_v'Os2
P (452)parent company 母公司 7~qyz]KkE
P (453)pareto distribution 帕累托分布 ysH'X95
P (454)participating preference shares 参与优先股 iw{rns
P (455)partnership 合伙 0{'m":D9
P (456)payable ledger 应付款项账户 ?:Sqh1-z
P (457)payback 回收期 ]<BT+6L
P (458)payments and receipts account 收入和支出报表 I_s* pT
P (459)payments withheld 保留款额 adn2&7H
P (460)payroll 工资单 X|'[\v2ld
P (461)payroll analysis 工资分析 u.@B-Pf[Eo
P (462)percentage profit on turnover 利润对营业额比率 {00Qg{;K|
P (463)period cost 期间成本 &?H`MCvt
P (464)perpetual inventory 永续盘存 [gIvB<Uv
P (465)personal account 记名账户 .)c+gyaQ
P (466)PEPT 项目评审法 r>lo@e0G
P (467)petty cash account 备用金账户 o_sb+Vn|
P (468)petty cash voucher 备用金凭证 W_L;^5Y;m
P (469)physical inventory 实地盘存 v;nnr
0;
P (470)planning 计划 u#+Is4Vh
P (471)planning horizon 计划时限