N (428)number of days stock 存货周转天数 u-/3(dKt
N (429)number of weeks stock 存货周转周数 =w ,(M
O (430)objective classification 客体分类 Y_shy6"KH
O (431)obsolescence 陈旧 g Np-f
O (432)off balance sheet finance 资产负债表外筹资 y84XoDQ
O (433)offer for sale 标价出售 ?lG;,,jc,W
O (434)operating budget 经营预算 bG1 ofsU
O (435)operating lease 经营租赁 3&'R1~Vh
O (436)operating statement 营业报表 9l=Fv6
O (437)operation time 操作时间 g&aT!%QvX+
O (438)operational control 经营控制 $p
Br
&,
O (439)operational gearing 经营杠杆 @{de$ODu
O (440)operating plans 经营计划 ~g96o81V
O (441)opportunity cost 机会成本 +wjlAqMQ
O (442)order 定单 ^*zW"s
O (443)ordinary shares 普通股 HU.1":.;
O (444)out-of-date cheque 过期支票 |=OpzCs
O (445)over capitalization 过分资本化 0kz7 >v
O (446)overhead 制造费用 *%f3rvt7@)
O (447)overhead absorption rate 制造费用分配率 a j_:|]j
O (448)overhead cost 制造费用 l2M/,@G
O (449)overtrading 超过营业资金的经营 cl#OvQ
P (450)paid cheque 已付支票 ;op'V6iG
P (451)paid-up share capital 认定股本 d TgM"k
P (452)parent company 母公司 I]UA0[8X
P (453)pareto distribution 帕累托分布 0wYiu
P (454)participating preference shares 参与优先股 "$%{}{#W0
P (455)partnership 合伙 )muv;Rf`e5
P (456)payable ledger 应付款项账户 IM|Se4;x
P (457)payback 回收期 OUKj@~T
P (458)payments and receipts account 收入和支出报表 IM2/(N.%
P (459)payments withheld 保留款额 /T4VJ{D
P (460)payroll 工资单 s2%0#6c'c
P (461)payroll analysis 工资分析 7@\
GU].2
P (462)percentage profit on turnover 利润对营业额比率 EXH!glR[$
P (463)period cost 期间成本 aliQ6_
P (464)perpetual inventory 永续盘存 D)RdOldr
P (465)personal account 记名账户 %!W6<ioW
P (466)PEPT 项目评审法 5D>BV*
"
P (467)petty cash account 备用金账户 %G^(T%q| m
P (468)petty cash voucher 备用金凭证 } pSt@3o,
P (469)physical inventory 实地盘存 cEtZ}2,j
P (470)planning 计划 V4qZc0<,H
P (471)planning horizon 计划时限