N (428)number of days stock 存货周转天数 W;IvR
N (429)number of weeks stock 存货周转周数 RsVba!x@
O (430)objective classification 客体分类 \0j|~/6
O (431)obsolescence 陈旧 f?[y-
O (432)off balance sheet finance 资产负债表外筹资 ;wDcYs
O (433)offer for sale 标价出售 (q*T.
O (434)operating budget 经营预算 qVJV 9n
O (435)operating lease 经营租赁 " S#0QH%5
O (436)operating statement 营业报表 r
tf>\j+
O (437)operation time 操作时间 @<},
- u
O (438)operational control 经营控制 3,tKqR7g
O (439)operational gearing 经营杠杆 UX2`x9
O (440)operating plans 经营计划 ctdV4%^{
O (441)opportunity cost 机会成本 F:IG3 @
O (442)order 定单 )F]E[sga
O (443)ordinary shares 普通股 D4n~2]
O (444)out-of-date cheque 过期支票 sqac>v
O (445)over capitalization 过分资本化 5H==m~
O (446)overhead 制造费用 Tp[ub(/;7
O (447)overhead absorption rate 制造费用分配率 $CHri|
O (448)overhead cost 制造费用 sEe^:aSN
O (449)overtrading 超过营业资金的经营 7u\^$25+h
P (450)paid cheque 已付支票 wvJm)Mj+
P (451)paid-up share capital 认定股本 nd_d tsp#
P (452)parent company 母公司 wC <!,tB(8
P (453)pareto distribution 帕累托分布 "]5]"F 4]
P (454)participating preference shares 参与优先股 '!{zO"
1*
P (455)partnership 合伙 .0.Ha}{6b
P (456)payable ledger 应付款项账户 z9&$Xao
P (457)payback 回收期 ![U|2x
P (458)payments and receipts account 收入和支出报表 3HFsR)
P (459)payments withheld 保留款额 #=7~.Y
P (460)payroll 工资单 q+e'=0BHd:
P (461)payroll analysis 工资分析 k=w%oqpN
P (462)percentage profit on turnover 利润对营业额比率 Q>JJI:uC4
P (463)period cost 期间成本 IR(JBB|xNQ
P (464)perpetual inventory 永续盘存 XLg6?Nu
P (465)personal account 记名账户 s+C&\$E
P (466)PEPT 项目评审法 %{&yXi:mS
P (467)petty cash account 备用金账户 8_8R$=V
P (468)petty cash voucher 备用金凭证 hM/|k0YV
P (469)physical inventory 实地盘存 h+CTi6-p
P (470)planning 计划 o}7`SYn
P (471)planning horizon 计划时限