N (428)number of days stock 存货周转天数 YI%S)$
N (429)number of weeks stock 存货周转周数 C$,S#n@
O (430)objective classification 客体分类 lFc3 5
O (431)obsolescence 陈旧 V#3VRh
O (432)off balance sheet finance 资产负债表外筹资 zYls>fbp,
O (433)offer for sale 标价出售 KVQZ
O (434)operating budget 经营预算 BOh&Db*
O (435)operating lease 经营租赁 laFkOQI
O (436)operating statement 营业报表 zQ)[re)
O (437)operation time 操作时间 ORfA]
I-u
O (438)operational control 经营控制 _fMooI)U1
O (439)operational gearing 经营杠杆 XZKOBq B]
O (440)operating plans 经营计划 G1|
Tu"
O (441)opportunity cost 机会成本 >"`:w
O (442)order 定单 {/n$Y|TIQt
O (443)ordinary shares 普通股 JmY"Ja,&
O (444)out-of-date cheque 过期支票 U(J?Q
O (445)over capitalization 过分资本化 ZO}V
}3
O (446)overhead 制造费用 J4S2vBe16
O (447)overhead absorption rate 制造费用分配率 aQRZyE}
O (448)overhead cost 制造费用 n`^</0
O (449)overtrading 超过营业资金的经营 ke&c<3m
P (450)paid cheque 已付支票 (AwbZ n*
P (451)paid-up share capital 认定股本 9oGsrClH
P (452)parent company 母公司 Nc;7KMOIA
P (453)pareto distribution 帕累托分布 }cS3mJ
P (454)participating preference shares 参与优先股 mtTJm4
P (455)partnership 合伙 &VQwuO
P (456)payable ledger 应付款项账户 rH-_L&
P (457)payback 回收期 Jwa2Y0
P (458)payments and receipts account 收入和支出报表 + x4o# N
P (459)payments withheld 保留款额 x&;{4F Nw
P (460)payroll 工资单 Kt`0vwkjvI
P (461)payroll analysis 工资分析 M4DRG%21
P (462)percentage profit on turnover 利润对营业额比率 xNm<` Y?
P (463)period cost 期间成本 yq&]>ox
P (464)perpetual inventory 永续盘存 .@[+05Yw
P (465)personal account 记名账户 lI&0
V5
P (466)PEPT 项目评审法 vWj|[| <rX
P (467)petty cash account 备用金账户 IHB{US1G
P (468)petty cash voucher 备用金凭证 _N*4 3O`
P (469)physical inventory 实地盘存 S B'.
P (470)planning 计划 Ad`;O+/;
P (471)planning horizon 计划时限