N (428)number of days stock 存货周转天数 7eg//mL"6
N (429)number of weeks stock 存货周转周数 ~X
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O (430)objective classification 客体分类 RycO8z*p
O (431)obsolescence 陈旧 L
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O (432)off balance sheet finance 资产负债表外筹资 9jwo f}OU
O (433)offer for sale 标价出售 +iPS=?S
O (434)operating budget 经营预算 M^^u{);q
O (435)operating lease 经营租赁 J;wA
O (436)operating statement 营业报表 ai,Mez
O (437)operation time 操作时间 q}["Nww-
O (438)operational control 经营控制 }`9}Q
O
O (439)operational gearing 经营杠杆 +<ey
Iw
O (440)operating plans 经营计划 'HV}Tr
O (441)opportunity cost 机会成本 1xo<V5
O (442)order 定单 f6P5J|'
O (443)ordinary shares 普通股 ^OQ#
N z
O (444)out-of-date cheque 过期支票 (IR'~:W
O (445)over capitalization 过分资本化 ngJES`0d
O (446)overhead 制造费用 :q4Mn
r
O (447)overhead absorption rate 制造费用分配率 ^ffh
O (448)overhead cost 制造费用 jjm-%W@
O (449)overtrading 超过营业资金的经营 EF{_-FXY
P (450)paid cheque 已付支票 ~>)GW
P (451)paid-up share capital 认定股本 ud-.R~f{e
P (452)parent company 母公司 ;D[b25
P (453)pareto distribution 帕累托分布 [J+K4o8L<A
P (454)participating preference shares 参与优先股 X3Vpxtb
P (455)partnership 合伙 T8FKa4ikn
P (456)payable ledger 应付款项账户 hGF(E*
P (457)payback 回收期 7j&l2Z
P (458)payments and receipts account 收入和支出报表 qD4e] 5
P (459)payments withheld 保留款额 B%9[
P (460)payroll 工资单 xZmKKKd0*
P (461)payroll analysis 工资分析 'F+O+-p+
P (462)percentage profit on turnover 利润对营业额比率 0r=Lilu{q
P (463)period cost 期间成本 nx,67u/Pb
P (464)perpetual inventory 永续盘存 fK^FD&sF
P (465)personal account 记名账户 =k`(!r2"#
P (466)PEPT 项目评审法 _
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P (467)petty cash account 备用金账户 (vjQF$Hp
P (468)petty cash voucher 备用金凭证 9#6ilF:F
P (469)physical inventory 实地盘存 |_~BV&g,N
P (470)planning 计划 Af0E_
P (471)planning horizon 计划时限