N (428)number of days stock 存货周转天数 %> JqwMK
N (429)number of weeks stock 存货周转周数 gO$!_!@LM
O (430)objective classification 客体分类 (8H^{2 K~
O (431)obsolescence 陈旧 '}!dRpx
O (432)off balance sheet finance 资产负债表外筹资 P!]DV$o
O (433)offer for sale 标价出售 kV(?u_ R
O (434)operating budget 经营预算 f(##P|3>R
O (435)operating lease 经营租赁 *q pmI9m
O (436)operating statement 营业报表 ja 9y
O (437)operation time 操作时间 qa%g'sB-b
O (438)operational control 经营控制 kkd<CEz2IM
O (439)operational gearing 经营杠杆 j?.VJ^Ff/u
O (440)operating plans 经营计划 $"_D"/*
O (441)opportunity cost 机会成本 [q(7Jv
O (442)order 定单 ;{Ovqo|
O (443)ordinary shares 普通股 3}N:oJI$z
O (444)out-of-date cheque 过期支票 cFH,fj
O (445)over capitalization 过分资本化 i 5_g z>
O (446)overhead 制造费用 L[O+9Y h
O (447)overhead absorption rate 制造费用分配率 +'lfW{E1t
O (448)overhead cost 制造费用 JFZZ-t;*
O (449)overtrading 超过营业资金的经营 M
rVtxzH
P (450)paid cheque 已付支票 xvrCm`3n@
P (451)paid-up share capital 认定股本 Z ~]17{x0
P (452)parent company 母公司 RS$:]hxd>_
P (453)pareto distribution 帕累托分布 sS+9ly{9J
P (454)participating preference shares 参与优先股 V qYe0-^=P
P (455)partnership 合伙 wk-ziw
P (456)payable ledger 应付款项账户 YSZz4?9\
P (457)payback 回收期 W=G[hT5L{
P (458)payments and receipts account 收入和支出报表 6lZhV[~Z/
P (459)payments withheld 保留款额 l(<o, Uv[`
P (460)payroll 工资单 pX2 Ki^)]
P (461)payroll analysis 工资分析 fQe- v_K
P (462)percentage profit on turnover 利润对营业额比率 6BMRl%3>Z
P (463)period cost 期间成本 \hm=AGI0
P (464)perpetual inventory 永续盘存 ? 8'4~1g`}
P (465)personal account 记名账户 KU$.m3A>
P (466)PEPT 项目评审法 &d6'$h:kHb
P (467)petty cash account 备用金账户 %=_ Iq\lC
P (468)petty cash voucher 备用金凭证 ;= _KLG <
P (469)physical inventory 实地盘存 ph3[}><6
P (470)planning 计划 G> H&M#7K
P (471)planning horizon 计划时限
