N (428)number of days stock 存货周转天数 qzk/P1{-
N (429)number of weeks stock 存货周转周数 gL%%2 }$
O (430)objective classification 客体分类 ~hi \*W6jg
O (431)obsolescence 陈旧 );T0 n
O (432)off balance sheet finance 资产负债表外筹资 }{>)2S
O (433)offer for sale 标价出售 \7W>3
O (434)operating budget 经营预算 V<~.:G$3H
O (435)operating lease 经营租赁 '<N^u@tF7
O (436)operating statement 营业报表 #/fh_S'Z
O (437)operation time 操作时间 (_S`9Z8=
O (438)operational control 经营控制 :s8^nEK
O (439)operational gearing 经营杠杆 9kmEg$WM
O (440)operating plans 经营计划 Yud]s~N
O (441)opportunity cost 机会成本 d QUZ11
O (442)order 定单 VC%{qal;q
O (443)ordinary shares 普通股 O;RsYs9
O (444)out-of-date cheque 过期支票 v ~|~&Dwq
O (445)over capitalization 过分资本化 [RtTi <F^
O (446)overhead 制造费用 V~j:!=b%v
O (447)overhead absorption rate 制造费用分配率 yuyI)ebC
O (448)overhead cost 制造费用 !u@XEN>/
O (449)overtrading 超过营业资金的经营 ]dzBm!u
P (450)paid cheque 已付支票 D^cv
8 8<
P (451)paid-up share capital 认定股本 ^0A}iJL
P (452)parent company 母公司 r
!H'8O!
P (453)pareto distribution 帕累托分布 Dqss/vwV
P (454)participating preference shares 参与优先股 ~JjL411pG
P (455)partnership 合伙 5,/rh,?
P (456)payable ledger 应付款项账户 2$ =U#!OtU
P (457)payback 回收期 /Y=Cg%+
P (458)payments and receipts account 收入和支出报表 wf 47Ul x
P (459)payments withheld 保留款额 VyQ@. Lm
P (460)payroll 工资单 >b2j j+8
P (461)payroll analysis 工资分析 l-;u*JA
P (462)percentage profit on turnover 利润对营业额比率 8<BYAHY^
P (463)period cost 期间成本 0 p 6
P (464)perpetual inventory 永续盘存 u6hDjN
P (465)personal account 记名账户 >eX& HS oy
P (466)PEPT 项目评审法 ckR>ps[ u
P (467)petty cash account 备用金账户 P2y`d 9,Q
P (468)petty cash voucher 备用金凭证 W?y7mw_S
P (469)physical inventory 实地盘存 e/+_tC$@p@
P (470)planning 计划 Jb
T+w \o
P (471)planning horizon 计划时限
