N (428)number of days stock 存货周转天数 :#=XT9
N (429)number of weeks stock 存货周转周数 Pn[R.u(l
O (430)objective classification 客体分类 yG<`7v
O (431)obsolescence 陈旧 tE]0
#B)D<
O (432)off balance sheet finance 资产负债表外筹资 0qUBt9rA
O (433)offer for sale 标价出售 +Tug.[A
O (434)operating budget 经营预算 Y
&"rf
O (435)operating lease 经营租赁 +)eI8o0#
O (436)operating statement 营业报表 /^T XGc.
O (437)operation time 操作时间 gnPu{-Ec*
O (438)operational control 经营控制 r#CQCq
O (439)operational gearing 经营杠杆 K_X10/#b&
O (440)operating plans 经营计划 chr^
>%Q_
O (441)opportunity cost 机会成本 vw/L|b7G
O (442)order 定单 9e*v&A2Y'
O (443)ordinary shares 普通股 orcPKCz|"
O (444)out-of-date cheque 过期支票 `78:TU~5S
O (445)over capitalization 过分资本化 4)XZ'~|
O (446)overhead 制造费用 Y={_o!9
O (447)overhead absorption rate 制造费用分配率 g*nh8
O (448)overhead cost 制造费用 Dy[_Ix/Y,
O (449)overtrading 超过营业资金的经营 ?onTW2cG;
P (450)paid cheque 已付支票 Vo2{aK;
P (451)paid-up share capital 认定股本 eJ3w}"?9s
P (452)parent company 母公司 1\'zq;I~
P (453)pareto distribution 帕累托分布 )Kw
Gb&l&
P (454)participating preference shares 参与优先股 A=S_5y
P (455)partnership 合伙 wgb
e7-{
P (456)payable ledger 应付款项账户 ^t'mfG|DV
P (457)payback 回收期 O4mSr{HCp
P (458)payments and receipts account 收入和支出报表 YAvOV-L
P (459)payments withheld 保留款额 ^+m6lsuA
P (460)payroll 工资单 xy$agt>j>
P (461)payroll analysis 工资分析 =83FCq"
P (462)percentage profit on turnover 利润对营业额比率 (`
N@4w=
P (463)period cost 期间成本 +hJ@w-u,G
P (464)perpetual inventory 永续盘存 ;
n)9
P (465)personal account 记名账户 p*_^JU(<p
P (466)PEPT 项目评审法 >)sB#<e
P (467)petty cash account 备用金账户 */ ~_ 3
P (468)petty cash voucher 备用金凭证 XDWR]
P (469)physical inventory 实地盘存 cy6lsJ"?
P (470)planning 计划 XsVp7zk\
P (471)planning horizon 计划时限