N (428)number of days stock 存货周转天数 apo)cR
N (429)number of weeks stock 存货周转周数 cb|+6m~
O (430)objective classification 客体分类 0%ul6LvM
O (431)obsolescence 陈旧 Qt>K{ >9Cf
O (432)off balance sheet finance 资产负债表外筹资 w+g29
O (433)offer for sale 标价出售 {p +&Q|
O (434)operating budget 经营预算 @C)s4{V
O (435)operating lease 经营租赁 N1a]y/
O (436)operating statement 营业报表 R2,9%!iiX
O (437)operation time 操作时间 ]n!V
O (438)operational control 经营控制 HwUaaK
O (439)operational gearing 经营杠杆 3iCe5VF
O (440)operating plans 经营计划 D&G6
^ME
O (441)opportunity cost 机会成本 i]v3CY|3AI
O (442)order 定单 Q$E.G63Wl
O (443)ordinary shares 普通股 u>*a@3$f
O (444)out-of-date cheque 过期支票 T$5wH )<
O (445)over capitalization 过分资本化 oY)eN?c
O (446)overhead 制造费用 r&{8/ 5"
O (447)overhead absorption rate 制造费用分配率 k=]e7~!
O (448)overhead cost 制造费用 jHFjd'
O (449)overtrading 超过营业资金的经营 ~}.C*;J
P (450)paid cheque 已付支票 ;m]V12
P (451)paid-up share capital 认定股本 iWs6 !s!
P (452)parent company 母公司 \@gV$+{9
P (453)pareto distribution 帕累托分布 6}^x#9\
P (454)participating preference shares 参与优先股 q +?&w'8
P (455)partnership 合伙 hX.cdt_?
P (456)payable ledger 应付款项账户 T:za},-
P (457)payback 回收期 7=P)` @
P (458)payments and receipts account 收入和支出报表 .]v>LsbhF
P (459)payments withheld 保留款额 h`&TDB2
P (460)payroll 工资单 C4mkt2Eb0a
P (461)payroll analysis 工资分析 kTL{Q0q
P (462)percentage profit on turnover 利润对营业额比率 !j6k
]BgZ
P (463)period cost 期间成本 TO6
F
P (464)perpetual inventory 永续盘存 Y&
6jFT_
P (465)personal account 记名账户 QVT0.GzR
P (466)PEPT 项目评审法 /5,6{R9
P (467)petty cash account 备用金账户 Hn /t'D3
P (468)petty cash voucher 备用金凭证 imM!Me 0TE
P (469)physical inventory 实地盘存 ht-'O"d:
P (470)planning 计划 ;jzJ6~<
P (471)planning horizon 计划时限