N (428)number of days stock 存货周转天数 NX(.Lw}
N (429)number of weeks stock 存货周转周数 ,e
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O (430)objective classification 客体分类 jbqhNsTNK
O (431)obsolescence 陈旧 X=p~`Ar M{
O (432)off balance sheet finance 资产负债表外筹资 q_N8JQg
O (433)offer for sale 标价出售 $bU|'}QR
O (434)operating budget 经营预算 Cu\A[6g,
O (435)operating lease 经营租赁 ;mLbJT
O (436)operating statement 营业报表 IPl>bD~=p
O (437)operation time 操作时间 f#p.=F$
O (438)operational control 经营控制 ntSPHK|'
O (439)operational gearing 经营杠杆 snBC +`-
O (440)operating plans 经营计划 6#k
Ap+g7
O (441)opportunity cost 机会成本 G'z&U?Ng
O (442)order 定单 j]"Yzt~u
O (443)ordinary shares 普通股 T@]vjXd![
O (444)out-of-date cheque 过期支票 4>gMe3]0
O (445)over capitalization 过分资本化 oWpy^=D_
O (446)overhead 制造费用
8<t?o'9I
O (447)overhead absorption rate 制造费用分配率 jBEt!Azur
O (448)overhead cost 制造费用 %&"_=Lc
O (449)overtrading 超过营业资金的经营 >Tld:
P (450)paid cheque 已付支票 h(I~HZ[K&T
P (451)paid-up share capital 认定股本 &:-`3J-
P (452)parent company 母公司 1Ly?XNS
P (453)pareto distribution 帕累托分布 5|-(Ic
P (454)participating preference shares 参与优先股 )^^r\
P (455)partnership 合伙 56o?=|
P (456)payable ledger 应付款项账户 4.3Bz1p
P (457)payback 回收期 i)0*J?l=
P (458)payments and receipts account 收入和支出报表 g2hxWf"
P (459)payments withheld 保留款额 kvdzD6T
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P (460)payroll 工资单 0rT-8iJp4P
P (461)payroll analysis 工资分析 U3^T.i"R
P (462)percentage profit on turnover 利润对营业额比率 Ox&g#,@h
P (463)period cost 期间成本 s&lZxnIjc
P (464)perpetual inventory 永续盘存 }@Oyk
N
P (465)personal account 记名账户 t9PS5O ;
P (466)PEPT 项目评审法 OZ_'&CZ
P (467)petty cash account 备用金账户 S {z%Q
P (468)petty cash voucher 备用金凭证 d*1@lmV
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P (469)physical inventory 实地盘存 r&\}E+
P (470)planning 计划 )4a&OlEI
P (471)planning horizon 计划时限