N (428)number of days stock 存货周转天数 M(oW;^B
N (429)number of weeks stock 存货周转周数 @0B<b7Jv
O (430)objective classification 客体分类 t"RgEH@
O (431)obsolescence 陈旧 gU+BRTZ&x
O (432)off balance sheet finance 资产负债表外筹资 0!+ab'3a
O (433)offer for sale 标价出售
@A$%baH0
O (434)operating budget 经营预算 etGquW.
O (435)operating lease 经营租赁 Z(U&0GH`
O (436)operating statement 营业报表 `Gsh<.w!7
O (437)operation time 操作时间 x2|DI)J1'
O (438)operational control 经营控制 Mzxz- cE
O (439)operational gearing 经营杠杆 oJXZ}>>iT
O (440)operating plans 经营计划 L~vNW6#W
O (441)opportunity cost 机会成本 uiHlaMf
O (442)order 定单 :~6%nFo
O (443)ordinary shares 普通股 B[b'OtH
O (444)out-of-date cheque 过期支票 ,0#OA*0B
O (445)over capitalization 过分资本化 aY3kww`
O (446)overhead 制造费用 HJ_xg6.x
O (447)overhead absorption rate 制造费用分配率 P=u )Q _
O (448)overhead cost 制造费用 DYzVV(_J"
O (449)overtrading 超过营业资金的经营 _)%4NjWKk
P (450)paid cheque 已付支票 [C7:Yg7
P (451)paid-up share capital 认定股本 ?\^u},HnE|
P (452)parent company 母公司 5]'
iSrp
P (453)pareto distribution 帕累托分布 &TC
P (454)participating preference shares 参与优先股 yd>kJk^~/
P (455)partnership 合伙 Y]P
$|JW):
P (456)payable ledger 应付款项账户 17}
;I7
P (457)payback 回收期 (S9"(\A
P (458)payments and receipts account 收入和支出报表 3OM\R%M
P (459)payments withheld 保留款额 K8e >sU.
P (460)payroll 工资单 u45e>F=
P (461)payroll analysis 工资分析 gdkO|x
P (462)percentage profit on turnover 利润对营业额比率 S"N@.n[
P (463)period cost 期间成本 /dWuHS
P (464)perpetual inventory 永续盘存 _KD(V2W
P (465)personal account 记名账户 I-;JDC?
P (466)PEPT 项目评审法 U*1~Zf
P (467)petty cash account 备用金账户 Z.YsxbH3
P (468)petty cash voucher 备用金凭证 $,6= .YuY
P (469)physical inventory 实地盘存 Fb-NG.Z#
P (470)planning 计划 `=CF
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P (471)planning horizon 计划时限