N (428)number of days stock 存货周转天数
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N (429)number of weeks stock 存货周转周数 Q~ zs]{\
O (430)objective classification 客体分类 Un^3%=;
O (431)obsolescence 陈旧 :`<ME/"YE
O (432)off balance sheet finance 资产负债表外筹资 )m<C
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O (433)offer for sale 标价出售 .)[0yW &
O (434)operating budget 经营预算 2k W*Z7@D
O (435)operating lease 经营租赁 R}T\<6Y
O (436)operating statement 营业报表
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O (437)operation time 操作时间 @s7wKk
O (438)operational control 经营控制 "fOxS\
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O (439)operational gearing 经营杠杆 R>y/Y<5=
O (440)operating plans 经营计划 QUK v :;
O (441)opportunity cost 机会成本 I 'e`?H t
O (442)order 定单 *RJiHcII
O (443)ordinary shares 普通股 zY2o;-d|4
O (444)out-of-date cheque 过期支票 |?<^4U8
O (445)over capitalization 过分资本化 aU?HIIA
O (446)overhead 制造费用 Rg\D-F6:
O (447)overhead absorption rate 制造费用分配率 M&J $9X
O (448)overhead cost 制造费用 SI9P g C
O (449)overtrading 超过营业资金的经营 fp?cb2'7
P (450)paid cheque 已付支票 :]uz0 s`>
P (451)paid-up share capital 认定股本 G ^2%F 5@
P (452)parent company 母公司 Ngw/H )<c
P (453)pareto distribution 帕累托分布 "/0Vvy _|
P (454)participating preference shares 参与优先股 iCNJ%AZ H
P (455)partnership 合伙 0@/C 5 v
P (456)payable ledger 应付款项账户 0;Z ] vl/|
P (457)payback 回收期 G6q*U,
P (458)payments and receipts account 收入和支出报表 V|j{ #;
P (459)payments withheld 保留款额
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P (460)payroll 工资单 4gh`
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P (461)payroll analysis 工资分析 sM6o(=>
P (462)percentage profit on turnover 利润对营业额比率 ,&iZ*6=X?0
P (463)period cost 期间成本 $VnPs !a
P (464)perpetual inventory 永续盘存 Y[. f`Ei2
P (465)personal account 记名账户 d]+2rt}]hL
P (466)PEPT 项目评审法 $8 WeWmY
P (467)petty cash account 备用金账户 b:(t22m#?
P (468)petty cash voucher 备用金凭证 Hd89./v`:
P (469)physical inventory 实地盘存 ;X%8I$Ba,
P (470)planning 计划 :@#6]W
P (471)planning horizon 计划时限
