N (428)number of days stock 存货周转天数 &eU3(F`.
N (429)number of weeks stock 存货周转周数 z1#oWf{*
O (430)objective classification 客体分类 |ebvx
?\
O (431)obsolescence 陈旧 L(;.n>
/
O (432)off balance sheet finance 资产负债表外筹资 2HSb.&7-G
O (433)offer for sale 标价出售 $ND90my
O (434)operating budget 经营预算 p x0Sy|
O (435)operating lease 经营租赁 u"\=^F
O (436)operating statement 营业报表 pG~'shD~Dn
O (437)operation time 操作时间 `wf|u M
O (438)operational control 经营控制 RU7!U mf
O (439)operational gearing 经营杠杆 J,9%%S8/C
O (440)operating plans 经营计划 jK e.gA
O (441)opportunity cost 机会成本 4?
v,wq
O (442)order 定单 Wy8,<
K{
O (443)ordinary shares 普通股 4Mi~1iZj
O (444)out-of-date cheque 过期支票 9Eu #lV
O (445)over capitalization 过分资本化 2p+C%"n>
O (446)overhead 制造费用 Et.j1M|g
O (447)overhead absorption rate 制造费用分配率 G8noQ_-
O (448)overhead cost 制造费用 vn ``0!FX
O (449)overtrading 超过营业资金的经营 F'rt>YvF
P (450)paid cheque 已付支票 t GC2
^a#~
P (451)paid-up share capital 认定股本 ldYeX+J
_
P (452)parent company 母公司 wW^Zb
P (453)pareto distribution 帕累托分布 YQ+^
P (454)participating preference shares 参与优先股 YroNpu]s
P (455)partnership 合伙 Y|:YrZSC
P (456)payable ledger 应付款项账户 9N^+IZ@l
P (457)payback 回收期 b#A(*a_gN
P (458)payments and receipts account 收入和支出报表 _!%M
%
P (459)payments withheld 保留款额 0`6),R'x
P (460)payroll 工资单 gd_^
P (461)payroll analysis 工资分析 Vcr VaBw
P (462)percentage profit on turnover 利润对营业额比率 }f]b't
P (463)period cost 期间成本 v~f'K3fLp
P (464)perpetual inventory 永续盘存 l0. FiO@_Q
P (465)personal account 记名账户 VjY<\WqbS
P (466)PEPT 项目评审法 BW>5?0E[4(
P (467)petty cash account 备用金账户 1TIlINlJ
P (468)petty cash voucher 备用金凭证 (uRZxX
P (469)physical inventory 实地盘存 CIEJql?`
P (470)planning 计划 o(zTNk5d
P (471)planning horizon 计划时限