N (428)number of days stock 存货周转天数 pW5PF)([
N (429)number of weeks stock 存货周转周数 XBos^Q
O (430)objective classification 客体分类 GE#LcCa
O (431)obsolescence 陈旧 m8 Ti{w(
O (432)off balance sheet finance 资产负债表外筹资 aFDCVm%U|
O (433)offer for sale 标价出售 S%7%@Qs"%
O (434)operating budget 经营预算 nE"0?VN
W$
O (435)operating lease 经营租赁 trg&^{D<
O (436)operating statement 营业报表 ~c'R7E&Bfa
O (437)operation time 操作时间 PF]Vt
O (438)operational control 经营控制 ]*\<k
O (439)operational gearing 经营杠杆 8zH/a
O (440)operating plans 经营计划 o[>p
O (441)opportunity cost 机会成本 P"k,[ZQ
O (442)order 定单 \2AXW@xE
O (443)ordinary shares 普通股 n$jf($*
O (444)out-of-date cheque 过期支票 )}SiM
{g
O (445)over capitalization 过分资本化 F>rf
cW2
O (446)overhead 制造费用 f/e2td*A
O (447)overhead absorption rate 制造费用分配率 #*;Nb
O (448)overhead cost 制造费用 .iH#8Z
O (449)overtrading 超过营业资金的经营 !@@rO--&
P (450)paid cheque 已付支票 1a;&&!X
P (451)paid-up share capital 认定股本 mNAp FwZ
P (452)parent company 母公司 d5tpw$A
P (453)pareto distribution 帕累托分布 dW
hF[q"
P (454)participating preference shares 参与优先股 Z.
mnD+{
P (455)partnership 合伙 f n'N^
P (456)payable ledger 应付款项账户 p>
4bj>Ql
P (457)payback 回收期 gfAVxMg
P (458)payments and receipts account 收入和支出报表 Y^CbpG&-vC
P (459)payments withheld 保留款额 8Zvh"Z?
P (460)payroll 工资单 oxL4* bqZ
P (461)payroll analysis 工资分析 0Z>oiBr4
P (462)percentage profit on turnover 利润对营业额比率 d^jIsE `
P (463)period cost 期间成本 Ow7I`#P
P (464)perpetual inventory 永续盘存 POvpaPAZ<
P (465)personal account 记名账户 G/C5o=cY
P (466)PEPT 项目评审法 =Pgu?WU@
P (467)petty cash account 备用金账户 =v]eQIp
P (468)petty cash voucher 备用金凭证 9@|X~z5E
P (469)physical inventory 实地盘存 cP MUu9du
P (470)planning 计划 hDs.4MZC`
P (471)planning horizon 计划时限