N (428)number of days stock 存货周转天数 `tPVNO,l
N (429)number of weeks stock 存货周转周数 %6W%-`
O (430)objective classification 客体分类 fgoLN\
O (431)obsolescence 陈旧 1N}vz(0"
O (432)off balance sheet finance 资产负债表外筹资 QnA~,z/.w
O (433)offer for sale 标价出售 yu>o7ie+;Y
O (434)operating budget 经营预算 !T#EkMM
O (435)operating lease 经营租赁 x']Fe7nv
O (436)operating statement 营业报表 E1`TQA
O (437)operation time 操作时间 U0;pl2
O (438)operational control 经营控制 EeR} 34
O (439)operational gearing 经营杠杆 \c}pzBFd
O (440)operating plans 经营计划 +# 3e<+!F
O (441)opportunity cost 机会成本 al" =ld(
O (442)order 定单 U,K=(I7OBX
O (443)ordinary shares 普通股 Yi j^hs@eV
O (444)out-of-date cheque 过期支票 KL yI*`
O (445)over capitalization 过分资本化 fKW)h?.Kd
O (446)overhead 制造费用 [DZ
|Ltv
O (447)overhead absorption rate 制造费用分配率 FP'-=zgc
O (448)overhead cost 制造费用 ,`bmue5
O (449)overtrading 超过营业资金的经营 +#Wwah$
P (450)paid cheque 已付支票 bC/Ql
P (451)paid-up share capital 认定股本 9:P\)'y?
P (452)parent company 母公司 6f:u AFwG
P (453)pareto distribution 帕累托分布 y_'6bpb
P (454)participating preference shares 参与优先股 61w
({F
P (455)partnership 合伙 %:v<&^oDlm
P (456)payable ledger 应付款项账户 oOHY+'V
P (457)payback 回收期 )Dp0swJ
P (458)payments and receipts account 收入和支出报表 %Gl1Qi+Po_
P (459)payments withheld 保留款额 UqD ]@s`
P (460)payroll 工资单 Z(t7QFd
P (461)payroll analysis 工资分析 B!
P/?
P (462)percentage profit on turnover 利润对营业额比率 f`)*bx
P (463)period cost 期间成本 H:)_;k
P (464)perpetual inventory 永续盘存 N%?R(
P (465)personal account 记名账户 )8!*,e=4
P (466)PEPT 项目评审法 |BUgsE
P (467)petty cash account 备用金账户 .DI?-=p|_#
P (468)petty cash voucher 备用金凭证 {_mVf
FG
P (469)physical inventory 实地盘存 ' 55G:r39
P (470)planning 计划 ]q~bi<E9W
P (471)planning horizon 计划时限