N (428)number of days stock 存货周转天数 gWcl@|I;\
N (429)number of weeks stock 存货周转周数 tz0_S7h
O (430)objective classification 客体分类 rSGp]W|
O (431)obsolescence 陈旧 o /uA_19
O (432)off balance sheet finance 资产负债表外筹资 <[9{Lg*D
O (433)offer for sale 标价出售 35/)S@
O (434)operating budget 经营预算 ,'~8{,h5
O (435)operating lease 经营租赁 C(( 7
O (436)operating statement 营业报表 $2l<X KT-
O (437)operation time 操作时间 h *J=F0KM
O (438)operational control 经营控制 9H$$Og
O (439)operational gearing 经营杠杆 _=ani9E]uF
O (440)operating plans 经营计划 +S!gS|8P
O (441)opportunity cost 机会成本 Uj5%06
O (442)order 定单 -8;@NAUa
O (443)ordinary shares 普通股 l (;~9u0sa
O (444)out-of-date cheque 过期支票 US<bM@[
O (445)over capitalization 过分资本化 &p>VTD
O (446)overhead 制造费用 &%."$rC/0b
O (447)overhead absorption rate 制造费用分配率 !?t#QDo
O (448)overhead cost 制造费用 SyHS 9>
O (449)overtrading 超过营业资金的经营 &
_mOw.
P (450)paid cheque 已付支票 2%0J/]n\A"
P (451)paid-up share capital 认定股本 H^UuT
P (452)parent company 母公司 EA@p]+P
P (453)pareto distribution 帕累托分布 <=fYz^|XT
P (454)participating preference shares 参与优先股 m0XdIC]s
P (455)partnership 合伙 y#%*aV}|B
P (456)payable ledger 应付款项账户 MXy~kb&
P (457)payback 回收期 KW^#DI6tr
P (458)payments and receipts account 收入和支出报表 >f7;45i
P (459)payments withheld 保留款额 JO*}\Es
P (460)payroll 工资单 !RX7TYf
P (461)payroll analysis 工资分析 1:2t4}
P (462)percentage profit on turnover 利润对营业额比率 KMFvi_8
P (463)period cost 期间成本 N%8O9Dp8;
P (464)perpetual inventory 永续盘存 )n8(U%q$
P (465)personal account 记名账户 !j"r} c`
P (466)PEPT 项目评审法 N_AAh D
P (467)petty cash account 备用金账户 4.?tP7UE
P (468)petty cash voucher 备用金凭证 v[S>
P (469)physical inventory 实地盘存 >hg?!jMjrr
P (470)planning 计划 "P4#Q_
P (471)planning horizon 计划时限