N (428)number of days stock 存货周转天数 {!r#f(?uT
N (429)number of weeks stock 存货周转周数 D7gHE
O (430)objective classification 客体分类 Z vRxi&Z{?
O (431)obsolescence 陈旧 N8QH*FX/F1
O (432)off balance sheet finance 资产负债表外筹资 4kh8W~i;/
O (433)offer for sale 标价出售 Mt=R*M}D0
O (434)operating budget 经营预算 !=y Q)l2
O (435)operating lease 经营租赁 bS%C?8
O (436)operating statement 营业报表 qlvwK&W<QM
O (437)operation time 操作时间 .`+yo0O:
O (438)operational control 经营控制 wV>c" J
O (439)operational gearing 经营杠杆 ]Zk}ZG>6
O (440)operating plans 经营计划 >jKjh!`)!e
O (441)opportunity cost 机会成本 ^vM_kArA
O (442)order 定单 7@3sUA_Go
O (443)ordinary shares 普通股 p#=;)1
O (444)out-of-date cheque 过期支票 f"P$f8$
O (445)over capitalization 过分资本化 M $uf:+F
O (446)overhead 制造费用 JnHNkCaU
O (447)overhead absorption rate 制造费用分配率 x,uBJ
O (448)overhead cost 制造费用 Yv=g^tw
O (449)overtrading 超过营业资金的经营 [T]Bf o
P (450)paid cheque 已付支票 SBL+e]P
P (451)paid-up share capital 认定股本 g}Mi9Kp
P (452)parent company 母公司 @,e8t BL
P (453)pareto distribution 帕累托分布 ?BsH{QRYQ
P (454)participating preference shares 参与优先股 _Jy,yMQ^[_
P (455)partnership 合伙 ayeCi8
P (456)payable ledger 应付款项账户 Cm410 =b
P (457)payback 回收期 z7k$0&
P (458)payments and receipts account 收入和支出报表 In+^V([u+_
P (459)payments withheld 保留款额 `;/XK,m-
P (460)payroll 工资单 R{`gR"
*
P (461)payroll analysis 工资分析 [xf$VkjuF
P (462)percentage profit on turnover 利润对营业额比率 #g{Mne
P (463)period cost 期间成本 7_%2xewV|
P (464)perpetual inventory 永续盘存 s`1^*Dl%+
P (465)personal account 记名账户 6klD22b2$
P (466)PEPT 项目评审法 JhH`uA&
P (467)petty cash account 备用金账户 Z/h|\SyJ
P (468)petty cash voucher 备用金凭证 qRl/Sl#F
P (469)physical inventory 实地盘存 j%WY ,2P
P (470)planning 计划 Q1]Wo9j
P (471)planning horizon 计划时限