N (428)number of days stock 存货周转天数 [GK##z'5
N (429)number of weeks stock 存货周转周数 In:V.'D/>t
O (430)objective classification 客体分类 %M8Q6
O (431)obsolescence 陈旧 4/3w
*
O (432)off balance sheet finance 资产负债表外筹资 n++ak\
O (433)offer for sale 标价出售 N^F5J
O (434)operating budget 经营预算 x+'Ea.^
O (435)operating lease 经营租赁 4XiQ8"C
O (436)operating statement 营业报表 9Ou}8a?m"
O (437)operation time 操作时间 1_9Ka
V
O (438)operational control 经营控制 {H9g&pfv
O (439)operational gearing 经营杠杆 [;-;{
*{G
O (440)operating plans 经营计划 bYhG`1,$-a
O (441)opportunity cost 机会成本 n^qwE
O (442)order 定单 t(.vX
O (443)ordinary shares 普通股 bh\2&]Di/
O (444)out-of-date cheque 过期支票 )`W|J%w+
O (445)over capitalization 过分资本化 9-1
'jNV
O (446)overhead 制造费用 n
>E1\($
O (447)overhead absorption rate 制造费用分配率 ZtGkMd$
O (448)overhead cost 制造费用 |KPNl\%ID
O (449)overtrading 超过营业资金的经营 4 s9^%K\8{
P (450)paid cheque 已付支票 ,}>b\(Lk
P (451)paid-up share capital 认定股本 z([HGq5
P (452)parent company 母公司 j2:9ahW
P (453)pareto distribution 帕累托分布 v
-!Spf
P (454)participating preference shares 参与优先股 ZN'B@E=p
P (455)partnership 合伙 r@'~cF]m
P (456)payable ledger 应付款项账户 e!C,<W&B\
P (457)payback 回收期 R Eo{E
P (458)payments and receipts account 收入和支出报表 0R]'HA>
P (459)payments withheld 保留款额 +zo\#8*0MF
P (460)payroll 工资单 Gcxz$.(
P (461)payroll analysis 工资分析 _]3#C[1L
P (462)percentage profit on turnover 利润对营业额比率 4/S3hH
P (463)period cost 期间成本 $Grk{]nT
P (464)perpetual inventory 永续盘存 qI74a F
P (465)personal account 记名账户 |x _jpR
P (466)PEPT 项目评审法 *9F{+)A
P (467)petty cash account 备用金账户 hHOx ]
P (468)petty cash voucher 备用金凭证 pOl6x iMx
P (469)physical inventory 实地盘存 w#L`|cYCm
P (470)planning 计划 (X2[}K
P (471)planning horizon 计划时限