N (428)number of days stock 存货周转天数 }z%OnP
N (429)number of weeks stock 存货周转周数 <AI>8j6#B
O (430)objective classification 客体分类
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O (431)obsolescence 陈旧 !Tn0M;
O (432)off balance sheet finance 资产负债表外筹资 (]3ERPn#y
O (433)offer for sale 标价出售 cW)Oi^q%o2
O (434)operating budget 经营预算 *.m{jgi1X
O (435)operating lease 经营租赁 w0 Fwd
O (436)operating statement 营业报表 1z~k1usRK
O (437)operation time 操作时间 I!f
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O (438)operational control 经营控制 /~i.\^HX
O (439)operational gearing 经营杠杆 mb0n}I_AC
O (440)operating plans 经营计划 y$IaXr5L
O (441)opportunity cost 机会成本 m<FF$pTT
O (442)order 定单
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O (443)ordinary shares 普通股 M`0(!Q}
O (444)out-of-date cheque 过期支票 4 ,p#:!
O (445)over capitalization 过分资本化 7fTx Gm
O (446)overhead 制造费用 8yE!7$Mj
O (447)overhead absorption rate 制造费用分配率 >j50
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O (448)overhead cost 制造费用 e7@li<3>d
O (449)overtrading 超过营业资金的经营 2 9"mE;j
P (450)paid cheque 已付支票 H<`^w)?
P (451)paid-up share capital 认定股本 9t{|_G
P (452)parent company 母公司 6xQ"
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P (453)pareto distribution 帕累托分布 8#+`9GI
P (454)participating preference shares 参与优先股 ~TYbP
P (455)partnership 合伙 =m`l%V[
P (456)payable ledger 应付款项账户 DpA\r_D
P (457)payback 回收期 Bu7A{DRf
P (458)payments and receipts account 收入和支出报表 89zuL18V
P (459)payments withheld 保留款额 ^DBD63 N"
P (460)payroll 工资单 C/F@ ]_y
P (461)payroll analysis 工资分析 9c#lLKrzG
P (462)percentage profit on turnover 利润对营业额比率 A)8rk_92Q
P (463)period cost 期间成本 3PsxOb+
P (464)perpetual inventory 永续盘存 fO*)LPen.z
P (465)personal account 记名账户 fC_zX}3
P (466)PEPT 项目评审法 +.w[6
P (467)petty cash account 备用金账户 K<c2PFo)Q
P (468)petty cash voucher 备用金凭证 "?$L'!bM@
P (469)physical inventory 实地盘存 F(deu^s%{
P (470)planning 计划 +Dv 7:x7
P (471)planning horizon 计划时限
