N (428)number of days stock 存货周转天数 :EJ8^'0Q
N (429)number of weeks stock 存货周转周数 0,$eiY)u$
O (430)objective classification 客体分类 >xrO W`p]
O (431)obsolescence 陈旧 "2} {lu
O (432)off balance sheet finance 资产负债表外筹资 Lt`d
{s
O (433)offer for sale 标价出售 :U;n?Zu
S
O (434)operating budget 经营预算 `/?XvF\
O (435)operating lease 经营租赁 SNqw2f5
O (436)operating statement 营业报表 c6/+Ye =
h
O (437)operation time 操作时间 +e
VWTRG
O (438)operational control 经营控制 6[ }~m\cY
O (439)operational gearing 经营杠杆 tgmG#b*
O (440)operating plans 经营计划 YZ>L\
O (441)opportunity cost 机会成本 S}L$-7Ct
O (442)order 定单 ~nYp*t C'
O (443)ordinary shares 普通股 qJV2x.!
O (444)out-of-date cheque 过期支票 PNy)TqdRS
O (445)over capitalization 过分资本化 Itq248+Ci
O (446)overhead 制造费用 C1w~z4Qp
O (447)overhead absorption rate 制造费用分配率 6zv-nMZc
O (448)overhead cost 制造费用 w_zUA'n+
O (449)overtrading 超过营业资金的经营 1,UeVw/
P (450)paid cheque 已付支票 ;k1\-
P (451)paid-up share capital 认定股本 zgre&BV0q
P (452)parent company 母公司 99W-sV
P (453)pareto distribution 帕累托分布 9vIqGz-o
P (454)participating preference shares 参与优先股 J
v_KZDOdk
P (455)partnership 合伙 udw>{3>
P (456)payable ledger 应付款项账户 \l)Jb*
t
P (457)payback 回收期 cyYsz'i m
P (458)payments and receipts account 收入和支出报表 dL{zU4iUR
P (459)payments withheld 保留款额 (4:&tm/;
P (460)payroll 工资单 ":=\ci]e%
P (461)payroll analysis 工资分析 tYb8a
P (462)percentage profit on turnover 利润对营业额比率 $ glt%a
P (463)period cost 期间成本 DJ&ni`
P (464)perpetual inventory 永续盘存 `N;}Gf-'
P (465)personal account 记名账户 A'A5.\UN
P (466)PEPT 项目评审法 x<&2`=
P (467)petty cash account 备用金账户 $y%X#:eLJ
P (468)petty cash voucher 备用金凭证 ZiR },F/
P (469)physical inventory 实地盘存 _FpZc?=
P (470)planning 计划 f3r\X
P (471)planning horizon 计划时限