N (428)number of days stock 存货周转天数
,1>n8f77]
N (429)number of weeks stock 存货周转周数 /i(R~7;?
O (430)objective classification 客体分类 ]nq/yAF%
O (431)obsolescence 陈旧 Z6 E_Y?
O (432)off balance sheet finance 资产负债表外筹资 $ EexNz
O (433)offer for sale 标价出售 \`R8s_S
O (434)operating budget 经营预算 7
yUX]95y8
O (435)operating lease 经营租赁 e*M-y C
O (436)operating statement 营业报表 vr }-u
O (437)operation time 操作时间 1u~a*lO}
O (438)operational control 经营控制 iH8V] %
O (439)operational gearing 经营杠杆 {\gpXVrn_
O (440)operating plans 经营计划 wY"BPl]b
O (441)opportunity cost 机会成本 VcLzv{
O (442)order 定单 e'r-o~1eN
O (443)ordinary shares 普通股 !Y10UmMu
O (444)out-of-date cheque 过期支票 CIj7'V
O (445)over capitalization 过分资本化 'cA(-ghY/E
O (446)overhead 制造费用 Hz j%G>
O (447)overhead absorption rate 制造费用分配率 S
=G2%u!;
O (448)overhead cost 制造费用 ?{\h`+A
O (449)overtrading 超过营业资金的经营 \|CuTb;0
P (450)paid cheque 已付支票 ef2)k4)"
P (451)paid-up share capital 认定股本 (Ta (Y=!uq
P (452)parent company 母公司 q^h/64F
P (453)pareto distribution 帕累托分布 RLfB]\w
P (454)participating preference shares 参与优先股 t&~*!w!+jH
P (455)partnership 合伙 _pxurq{
P (456)payable ledger 应付款项账户 \LM.>vJ
P (457)payback 回收期 6[-[6%o#z
P (458)payments and receipts account 收入和支出报表 f dJ<(i]7W
P (459)payments withheld 保留款额 YT6dI"48
P (460)payroll 工资单 #fb&51
P (461)payroll analysis 工资分析 +v<
\l=
P (462)percentage profit on turnover 利润对营业额比率 d<[L^s9
P (463)period cost 期间成本 ]q/USVj{
P (464)perpetual inventory 永续盘存 (wf3HEb_
P (465)personal account 记名账户 0wt4C% .0
P (466)PEPT 项目评审法 'xGTaKlm,
P (467)petty cash account 备用金账户 )FN$Jlo
P (468)petty cash voucher 备用金凭证 6G{ Q@
P (469)physical inventory 实地盘存 A_crK`3
P (470)planning 计划 KxDp+]N]
P (471)planning horizon 计划时限