N (428)number of days stock 存货周转天数 AYA{_^#+3
N (429)number of weeks stock 存货周转周数 #,d~t
O (430)objective classification 客体分类 ~U]g;u
O (431)obsolescence 陈旧 l:V
R8g[
O (432)off balance sheet finance 资产负债表外筹资 lln"c
O (433)offer for sale 标价出售 Sf, z
O (434)operating budget 经营预算 &ry*~"xoh
O (435)operating lease 经营租赁 Zok{ndO@|f
O (436)operating statement 营业报表 fkzSX8a9}
O (437)operation time 操作时间 Pq omi!1
O (438)operational control 经营控制 ^Q s}2%
O (439)operational gearing 经营杠杆 Q4"\k.
?
O (440)operating plans 经营计划 r.H`3
m.0q
O (441)opportunity cost 机会成本 2^WJ1: A
O (442)order 定单 o{
s2T)2
O (443)ordinary shares 普通股 YJ _eE
O (444)out-of-date cheque 过期支票 wX"hUu
O (445)over capitalization 过分资本化 15g!Q
*v
O (446)overhead 制造费用
!wy _3a
O (447)overhead absorption rate 制造费用分配率 m+Ye`]
O (448)overhead cost 制造费用 l$;"yVdks
O (449)overtrading 超过营业资金的经营 I@'[> t
P (450)paid cheque 已付支票 K&L!O3#(
P (451)paid-up share capital 认定股本 ?gE=hh
P (452)parent company 母公司 ~`OX}h/Z
P (453)pareto distribution 帕累托分布 d/7fJ8y8
P (454)participating preference shares 参与优先股 p&<Ssc
P (455)partnership 合伙 cfLLFPhv)
P (456)payable ledger 应付款项账户 i
9)
Gt
P (457)payback 回收期 OpU
fK4U)
P (458)payments and receipts account 收入和支出报表 #aP#r4$
P (459)payments withheld 保留款额 }\"EI<$s
P (460)payroll 工资单 7Q .Su
P (461)payroll analysis 工资分析 .q@?sdGD
P (462)percentage profit on turnover 利润对营业额比率 <&5z0rDKWw
P (463)period cost 期间成本 }T?X6LA$I8
P (464)perpetual inventory 永续盘存 G$<(>"Yr~$
P (465)personal account 记名账户 mk>; 3m*
P (466)PEPT 项目评审法 fq7#rZCxX
P (467)petty cash account 备用金账户 uC'-: t#
P (468)petty cash voucher 备用金凭证 oB:7R^a
P (469)physical inventory 实地盘存 s5VK
P (470)planning 计划 Y <6|z3
P (471)planning horizon 计划时限