N (428)number of days stock 存货周转天数 $X `y%*<<v
N (429)number of weeks stock 存货周转周数 HgBJf~q~U
O (430)objective classification 客体分类 .W\ve >;
O (431)obsolescence 陈旧 O[~x_xeW
O (432)off balance sheet finance 资产负债表外筹资 XR# ;{p+b
O (433)offer for sale 标价出售 /k\01hc`
O (434)operating budget 经营预算 = Je>`{J
O (435)operating lease 经营租赁 jX=lAs~6
O (436)operating statement 营业报表 UyYfpL"$A"
O (437)operation time 操作时间 l'4AF|
p
O (438)operational control 经营控制 "vF
MSY
O (439)operational gearing 经营杠杆 qG8s;_G
O (440)operating plans 经营计划 <T,A&`/
O (441)opportunity cost 机会成本 8``;0}'PC
O (442)order 定单 ";3*?/uM
O (443)ordinary shares 普通股 UP1?5Q=H]Q
O (444)out-of-date cheque 过期支票 Lf}8qB#Y
O (445)over capitalization 过分资本化 ; ~ 4k7Uz
O (446)overhead 制造费用
{E9v`u\
O (447)overhead absorption rate 制造费用分配率 E,G<_40
O (448)overhead cost 制造费用 8@K^|xeQ
O (449)overtrading 超过营业资金的经营 >}+Q:iNQ)2
P (450)paid cheque 已付支票 ]o.vB}WsY
P (451)paid-up share capital 认定股本 O_@2;iD^^
P (452)parent company 母公司 )-P!Ae_.v
P (453)pareto distribution 帕累托分布 B l.u=I:Y4
P (454)participating preference shares 参与优先股 A;K(J4y*
P (455)partnership 合伙 4z4v\IpB
P (456)payable ledger 应付款项账户 M.%shrJ/
P (457)payback 回收期 wJ" ev.A)
P (458)payments and receipts account 收入和支出报表 I?Y d
P (459)payments withheld 保留款额 'E]A.3-Mt
P (460)payroll 工资单 ND]S(C"?
P (461)payroll analysis 工资分析 /9ZcM]X B
P (462)percentage profit on turnover 利润对营业额比率 w*LbH]l<-
P (463)period cost 期间成本 tn<6:@T
P (464)perpetual inventory 永续盘存 vS; '}N
P (465)personal account 记名账户 Rc$h{0K8
P (466)PEPT 项目评审法 _."E%|5
P (467)petty cash account 备用金账户 60B-ay0e$b
P (468)petty cash voucher 备用金凭证 t\y-T$\\
P (469)physical inventory 实地盘存 V 2zn U
P (470)planning 计划 :x eLt;
P (471)planning horizon 计划时限
