N (428)number of days stock 存货周转天数 x?, ~TC4
N (429)number of weeks stock 存货周转周数 FOCoiocPi
O (430)objective classification 客体分类 X0y?<G1(a
O (431)obsolescence 陈旧
bKk CW
O (432)off balance sheet finance 资产负债表外筹资 T&1-eq>l
O (433)offer for sale 标价出售 xClRO,-
O (434)operating budget 经营预算 F2IC$:e
M
O (435)operating lease 经营租赁 Ro'jM0(KE
O (436)operating statement 营业报表 :O9P(X*
O (437)operation time 操作时间 d?:`n9`
O (438)operational control 经营控制 2c}B
O (439)operational gearing 经营杠杆 0jR){G9+
O (440)operating plans 经营计划 sA/,+a
M
O (441)opportunity cost 机会成本 94Xjz(
O (442)order 定单
i{gDW+N
O (443)ordinary shares 普通股 .Qd}.EG
O (444)out-of-date cheque 过期支票 hzaLx8L
O (445)over capitalization 过分资本化 UhsO\ 9}qH
O (446)overhead 制造费用 QF\kPk(CtD
O (447)overhead absorption rate 制造费用分配率 !xkj30O(G
O (448)overhead cost 制造费用 @&?a]
>L
O (449)overtrading 超过营业资金的经营 x
N6?yr
P (450)paid cheque 已付支票 |vv]Z(_
P (451)paid-up share capital 认定股本 mT96]V\
P (452)parent company 母公司 l<:`~\#
P (453)pareto distribution 帕累托分布 <u0*"
P (454)participating preference shares 参与优先股 K<c2PFo)Q
P (455)partnership 合伙
cX2$kIs;
P (456)payable ledger 应付款项账户 Q"A_bdg5
P (457)payback 回收期 j7f5|^/x3
P (458)payments and receipts account 收入和支出报表 r+o_t2_b*
P (459)payments withheld 保留款额 ('=Z}~
P (460)payroll 工资单 {3_Gjb5\\4
P (461)payroll analysis 工资分析 Q}=fVY
P (462)percentage profit on turnover 利润对营业额比率 x'@W=P 7
P (463)period cost 期间成本 x@htx?
P (464)perpetual inventory 永续盘存 PmHd9^C
P (465)personal account 记名账户 5)w4)K-%
P (466)PEPT 项目评审法 d>UnJ)V}
P (467)petty cash account 备用金账户 8pqs?L@W
P (468)petty cash voucher 备用金凭证 TZe+<~4*i%
P (469)physical inventory 实地盘存 '}_=kp'X
P (470)planning 计划
R6 ;jY/*#
P (471)planning horizon 计划时限