N (428)number of days stock 存货周转天数 TZ+ p6M8G
N (429)number of weeks stock 存货周转周数 f9 \$,7F
O (430)objective classification 客体分类 BM/o7%]n
O (431)obsolescence 陈旧 - om9 Z0e
O (432)off balance sheet finance 资产负债表外筹资 pr,,E[
O (433)offer for sale 标价出售 hHhDs>tB
O (434)operating budget 经营预算 pY@QR?
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O (435)operating lease 经营租赁 xnt) 1Q
O (436)operating statement 营业报表 1*yxSU@uY
O (437)operation time 操作时间 Q3(ulgl]
O (438)operational control 经营控制 tsJR:~
O (439)operational gearing 经营杠杆 DnFzCJ
O (440)operating plans 经营计划 W;yc)JB
O (441)opportunity cost 机会成本 \yu7,v
O (442)order 定单 :09NZ
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O (443)ordinary shares 普通股 .}/8]
O (444)out-of-date cheque 过期支票 *V%"q|L8
O (445)over capitalization 过分资本化 y^,Q M[ &
O (446)overhead 制造费用 s*[
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O (447)overhead absorption rate 制造费用分配率 mf3,V|>[\
O (448)overhead cost 制造费用 $3PDe
O (449)overtrading 超过营业资金的经营 W-l+%T!
P (450)paid cheque 已付支票 #|ts1lD#ah
P (451)paid-up share capital 认定股本 =T,Q7Dh
P (452)parent company 母公司 8W{M}>;[9
P (453)pareto distribution 帕累托分布
O-X(8<~H=
P (454)participating preference shares 参与优先股 Q(]m1\a
P (455)partnership 合伙 gK QJ^a\!
P (456)payable ledger 应付款项账户 0-S.G38{
P (457)payback 回收期 S)rr
P (458)payments and receipts account 收入和支出报表 gDVsi
P (459)payments withheld 保留款额 P*A+k"DU1
P (460)payroll 工资单 *{vH9TO
P (461)payroll analysis 工资分析 }q`9U!v
P (462)percentage profit on turnover 利润对营业额比率 U8Zb&6
P (463)period cost 期间成本 Ai1"UYk\\Y
P (464)perpetual inventory 永续盘存 \0x>#ygX
P (465)personal account 记名账户 &U7v=a
P (466)PEPT 项目评审法 )b #5rQ
P (467)petty cash account 备用金账户 B`Z3e%g#
P (468)petty cash voucher 备用金凭证 ()IZ7#kL?
P (469)physical inventory 实地盘存 -0d9,,c
P (470)planning 计划 D[/fs`XES
P (471)planning horizon 计划时限