N (428)number of days stock 存货周转天数 Ods~tM
N (429)number of weeks stock 存货周转周数 zHX7% x,Cq
O (430)objective classification 客体分类 +C36OcmT~
O (431)obsolescence 陈旧 0 K(&Ep VE
O (432)off balance sheet finance 资产负债表外筹资 K2qKk
V@
O (433)offer for sale 标价出售 mhgvN-? "h
O (434)operating budget 经营预算 AsfmH-4)
O (435)operating lease 经营租赁 M^&^ g
O (436)operating statement 营业报表 {O!B8a
O (437)operation time 操作时间 >sGiDK @
O (438)operational control 经营控制 #|QA_5
O (439)operational gearing 经营杠杆 | /X+2K}3
O (440)operating plans 经营计划 "=Cjm`9~j
O (441)opportunity cost 机会成本 NtG^t}V
O (442)order 定单 _Wtwh0[r*
O (443)ordinary shares 普通股 y Iu_DFq%
O (444)out-of-date cheque 过期支票 ~,Kx"V K
O (445)over capitalization 过分资本化 EX/{W$
&K
O (446)overhead 制造费用 $ vBFs]h
O (447)overhead absorption rate 制造费用分配率 Q%QIr
O (448)overhead cost 制造费用 IP!`;?T=
O (449)overtrading 超过营业资金的经营 >x*ef]aS
P (450)paid cheque 已付支票 `hDH7u!U.
P (451)paid-up share capital 认定股本 G.~Ffk
P (452)parent company 母公司 >ra)4huZ
P (453)pareto distribution 帕累托分布 qK)T# sh
P (454)participating preference shares 参与优先股 wz{&0-md*'
P (455)partnership 合伙 f_z]kA
+H
P (456)payable ledger 应付款项账户 }2''}-Nc
P (457)payback 回收期 ";Q}Gs}
P (458)payments and receipts account 收入和支出报表 }BWT21' -Y
P (459)payments withheld 保留款额 H}cq|hodn
P (460)payroll 工资单 .|i/
a%J
P (461)payroll analysis 工资分析 +' SG$<Xv
P (462)percentage profit on turnover 利润对营业额比率 wln"g,ct
P (463)period cost 期间成本 v(]dIH
P (464)perpetual inventory 永续盘存 hO2W!68
P (465)personal account 记名账户 hf :\^w
P (466)PEPT 项目评审法 w7~cY=
P (467)petty cash account 备用金账户 Eih6?Lpu
P (468)petty cash voucher 备用金凭证 <C_FRpR<f
P (469)physical inventory 实地盘存 1Q7]1 fRu
P (470)planning 计划 y=2nV
P (471)planning horizon 计划时限
