N (428)number of days stock 存货周转天数 }{Pp]*I<A
N (429)number of weeks stock 存货周转周数 3l~^06D
O (430)objective classification 客体分类 xo^b&ktQd
O (431)obsolescence 陈旧 hE{K=Tz$
O (432)off balance sheet finance 资产负债表外筹资 `bq<$e
O (433)offer for sale 标价出售 z^B,:5Tt
O (434)operating budget 经营预算 )$2QZ
qX
O (435)operating lease 经营租赁 [g|_~h
O (436)operating statement 营业报表 ic:zsuEm
O (437)operation time 操作时间 iT+8|Yia
O (438)operational control 经营控制 @?sRj&w
O (439)operational gearing 经营杠杆 AYBns]!
O (440)operating plans 经营计划 { l/U6](
O (441)opportunity cost 机会成本 b=C*W,Q_#
O (442)order 定单 yX>K/68
O (443)ordinary shares 普通股 9cbd~mM{
O (444)out-of-date cheque 过期支票 i}f"yO+Q+
O (445)over capitalization 过分资本化 LBeF&sb6
O (446)overhead 制造费用 e+7"/icK
O (447)overhead absorption rate 制造费用分配率 >NV@R&
O (448)overhead cost 制造费用 k=$TGqQY?
O (449)overtrading 超过营业资金的经营 c^xIm'eob
P (450)paid cheque 已付支票 LVM%"sd?
P (451)paid-up share capital 认定股本 n`_{9R
P (452)parent company 母公司 5Pc;5
o0C
P (453)pareto distribution 帕累托分布 8Al{+gx@?
P (454)participating preference shares 参与优先股 P;.W+WN
P (455)partnership 合伙 C
}j"Qi`
P (456)payable ledger 应付款项账户 ZDJ`qJ8V
P (457)payback 回收期 P= BZ+6DS
P (458)payments and receipts account 收入和支出报表 4i;{!sT
P (459)payments withheld 保留款额 Y1\ }5k{>
P (460)payroll 工资单 Evq IcZ
P (461)payroll analysis 工资分析 Pbn*_/H
P (462)percentage profit on turnover 利润对营业额比率 +.PxzL3?
P (463)period cost 期间成本 rBzuKQK}J
P (464)perpetual inventory 永续盘存 nF]W,@u"h
P (465)personal account 记名账户 yWc$>ne[L
P (466)PEPT 项目评审法 eb{nWP
P (467)petty cash account 备用金账户 )AtD}HEv
P (468)petty cash voucher 备用金凭证 oH?b}T=9jz
P (469)physical inventory 实地盘存 _yx>TE2e
P (470)planning 计划 ($MlX BI
P (471)planning horizon 计划时限