N (428)number of days stock 存货周转天数
=&qfmq
N (429)number of weeks stock 存货周转周数 98_os2`
O (430)objective classification 客体分类 dr(e)eD(R>
O (431)obsolescence 陈旧 W&Xi&[Ux
O (432)off balance sheet finance 资产负债表外筹资 /^&$ma\
O (433)offer for sale 标价出售
>Yv#t.!
O (434)operating budget 经营预算 !ueh%V Ky
O (435)operating lease 经营租赁 w>Ft5"z
O (436)operating statement 营业报表 o$*DFvk
O (437)operation time 操作时间 p!?7;
O (438)operational control 经营控制 Yx ;j
O (439)operational gearing 经营杠杆 mt e3k=17
O (440)operating plans 经营计划 OT)`)PZ"
O (441)opportunity cost 机会成本 qPhVc9D#
O (442)order 定单 U^-J_yq
O (443)ordinary shares 普通股 pH@yE Vf
O (444)out-of-date cheque 过期支票 %VXIiu[
O (445)over capitalization 过分资本化 {c&9}u$e
O (446)overhead 制造费用 +s [_
4
O (447)overhead absorption rate 制造费用分配率 HDu|KW$o1
O (448)overhead cost 制造费用 =
Q|s[F
O (449)overtrading 超过营业资金的经营 i@<w"yNd_
P (450)paid cheque 已付支票 nRX<$OzTV
P (451)paid-up share capital 认定股本 D6e<1W
P (452)parent company 母公司 >Wpd q( o
P (453)pareto distribution 帕累托分布 =aehhs>
P (454)participating preference shares 参与优先股 >S?7-2X
P (455)partnership 合伙 ?:zMrlX
P (456)payable ledger 应付款项账户 1'B=JyR~K
P (457)payback 回收期 bs?4|#[K
P (458)payments and receipts account 收入和支出报表 g)MLgjj
P (459)payments withheld 保留款额 y G>sBc
P (460)payroll 工资单 X<1ymb3
P (461)payroll analysis 工资分析 Ja@?.gW
P (462)percentage profit on turnover 利润对营业额比率 ZQ[s:
P (463)period cost 期间成本 91#n Aj%
P (464)perpetual inventory 永续盘存 ?C
6`
P (465)personal account 记名账户 #KtV 4)(
P (466)PEPT 项目评审法 BMhuM~?(
P (467)petty cash account 备用金账户 0upZ4eN
P (468)petty cash voucher 备用金凭证 HI)U6.'
P (469)physical inventory 实地盘存 ];0:aSi#
P (470)planning 计划 >>=v`}
P (471)planning horizon 计划时限