N (428)number of days stock 存货周转天数 #H{<nVvg^
N (429)number of weeks stock 存货周转周数 :@jhe8'w
O (430)objective classification 客体分类 j/4N
O (431)obsolescence 陈旧 a\S"d
O (432)off balance sheet finance 资产负债表外筹资 r=Z#"68$
O (433)offer for sale 标价出售 gP"p7\
(
O (434)operating budget 经营预算 jCDZ$W89
O (435)operating lease 经营租赁 )^7Y^ue
O (436)operating statement 营业报表 X|K"p(N
O (437)operation time 操作时间 Rq gH,AN
O (438)operational control 经营控制 +Mc kR
O (439)operational gearing 经营杠杆 CP_ ?DyWU
O (440)operating plans 经营计划 nr*~R-,\
O (441)opportunity cost 机会成本 9r-]@6;
O (442)order 定单 #t:]a<3Y2
O (443)ordinary shares 普通股 GE]fBg
O (444)out-of-date cheque 过期支票 1|bu0d\]
O (445)over capitalization 过分资本化 06"p
^#
O (446)overhead 制造费用 k@JDG]R<{
O (447)overhead absorption rate 制造费用分配率 qg#TE-Y`
O (448)overhead cost 制造费用 }M'h5x
O (449)overtrading 超过营业资金的经营 5W"nn
P (450)paid cheque 已付支票 b}S}OW2
P (451)paid-up share capital 认定股本 .yE!,^j.gB
P (452)parent company 母公司 )W95
)]
P (453)pareto distribution 帕累托分布 Qna
^Ry?6)
P (454)participating preference shares 参与优先股 /%C6e
)7BL
P (455)partnership 合伙 "u5Hm ^H
P (456)payable ledger 应付款项账户 Ni*f1[sI<
P (457)payback 回收期 Z]D O
P (458)payments and receipts account 收入和支出报表 g66=3c9</6
P (459)payments withheld 保留款额 [?x9NQ{
P (460)payroll 工资单 G3n* bv
P (461)payroll analysis 工资分析 x- kCNy
P (462)percentage profit on turnover 利润对营业额比率 vA@Kb3,
P (463)period cost 期间成本 T0s7aw[zm
P (464)perpetual inventory 永续盘存 s|rlpd4y
P (465)personal account 记名账户 e`zEsLs@
P (466)PEPT 项目评审法 }1
]/dCv
P (467)petty cash account 备用金账户 )QE7
$|s
P (468)petty cash voucher 备用金凭证 O=LS~&=,
P (469)physical inventory 实地盘存 fL.;-
P (470)planning 计划 r?Jxl<
P (471)planning horizon 计划时限