N (428)number of days stock 存货周转天数 _cPGS=Ew
N (429)number of weeks stock 存货周转周数
W)F<<B,
O (430)objective classification 客体分类 `zf,$67>1
O (431)obsolescence 陈旧 0_nY70B
O (432)off balance sheet finance 资产负债表外筹资 Dsq_}6
l{
O (433)offer for sale 标价出售 K>%}m,
O (434)operating budget 经营预算 Tfasry9'8
O (435)operating lease 经营租赁 R`M>w MLH
O (436)operating statement 营业报表 Gg'sgn
O (437)operation time 操作时间 p@B/S(Xi
O (438)operational control 经营控制 4wLN#dpeEy
O (439)operational gearing 经营杠杆 yC%zX}5
O (440)operating plans 经营计划 k55s-%Ayr
O (441)opportunity cost 机会成本 rq#8}T>
O (442)order 定单 ^(}D
O (443)ordinary shares 普通股 PSCzeR
O (444)out-of-date cheque 过期支票 Ug :3)q[O
O (445)over capitalization 过分资本化 Q=B>Q
O (446)overhead 制造费用 k OYF]^uJ
O (447)overhead absorption rate 制造费用分配率 ]0[Gc
\h}
O (448)overhead cost 制造费用 9, A(|g
O (449)overtrading 超过营业资金的经营 hA?Flq2QV
P (450)paid cheque 已付支票 d,%e?8x5
P (451)paid-up share capital 认定股本 ^a>3U l{
P (452)parent company 母公司 Myj
5qh
P (453)pareto distribution 帕累托分布 ,<Ag&*YE4
P (454)participating preference shares 参与优先股 r'|V z*/h
P (455)partnership 合伙 o )\\(^ld
P (456)payable ledger 应付款项账户 4o/}KUu(*
P (457)payback 回收期 uGXN ciEp`
P (458)payments and receipts account 收入和支出报表 tO?NbW cp
P (459)payments withheld 保留款额 :? uUh
P (460)payroll 工资单 J \06j%d,
P (461)payroll analysis 工资分析 V(gmC%6%l*
P (462)percentage profit on turnover 利润对营业额比率 qS8p )pw
P (463)period cost 期间成本 c<k=8P
P (464)perpetual inventory 永续盘存 ""~b1kEt
P (465)personal account 记名账户 2OA0rH"v
P (466)PEPT 项目评审法 :| s
P (467)petty cash account 备用金账户 4n9".UHh
P (468)petty cash voucher 备用金凭证 d+caGpaR
P (469)physical inventory 实地盘存 u"$=:GK
P (470)planning 计划 m8j Q~OS
P (471)planning horizon 计划时限