N (428)number of days stock 存货周转天数
H*>5ne=x
N (429)number of weeks stock 存货周转周数 ~9+\
O (430)objective classification 客体分类 h$fC/Juit
O (431)obsolescence 陈旧 YA^g[,
O (432)off balance sheet finance 资产负债表外筹资 v#+tu,)V;
O (433)offer for sale 标价出售 woK?td|/
O (434)operating budget 经营预算 {eo?vA8SE
O (435)operating lease 经营租赁 q]t^6m&-
O (436)operating statement 营业报表 BH=CoD.
O (437)operation time 操作时间 <i1P ~
O (438)operational control 经营控制 cV)~%e/
O (439)operational gearing 经营杠杆 %AuS8'Uf
O (440)operating plans 经营计划 w2`j&]D6
O (441)opportunity cost 机会成本 OAz-w
O (442)order 定单 R2[!h1nZ
O (443)ordinary shares 普通股 BLhuYuON
O (444)out-of-date cheque 过期支票 ZpY"P6
O (445)over capitalization 过分资本化 K3t^y`z
O (446)overhead 制造费用 $(%t^8{a~G
O (447)overhead absorption rate 制造费用分配率 K?+Rq
O (448)overhead cost 制造费用 \7,'o] >M-
O (449)overtrading 超过营业资金的经营 U
z6XQskX
P (450)paid cheque 已付支票 wD&b[i
P (451)paid-up share capital 认定股本 lL:J:
P (452)parent company 母公司 -f:uNF]Ls
P (453)pareto distribution 帕累托分布 b}r3x&)
P (454)participating preference shares 参与优先股 (wIpq<%
P (455)partnership 合伙 [VP~~*b
P (456)payable ledger 应付款项账户 Au/n|15->C
P (457)payback 回收期 )Hy|K1
P (458)payments and receipts account 收入和支出报表 Gwkp(9d
P (459)payments withheld 保留款额 RA+k/2]y!
P (460)payroll 工资单 |bz,cvlP
W
P (461)payroll analysis 工资分析 }mC-SC)oSi
P (462)percentage profit on turnover 利润对营业额比率 <kmn3w,vi
P (463)period cost 期间成本 Wz7jB6AWA
P (464)perpetual inventory 永续盘存 `W8day
Zt
P (465)personal account 记名账户 @YTZnGG*
P (466)PEPT 项目评审法 f/qG:yTV`
P (467)petty cash account 备用金账户 X;0DQnAI8j
P (468)petty cash voucher 备用金凭证 <[7.+{qfW
P (469)physical inventory 实地盘存 /P0%4aWu=
P (470)planning 计划 pJ5Sxgv{;
P (471)planning horizon 计划时限