N (428)number of days stock 存货周转天数 aI|)m8>)X
N (429)number of weeks stock 存货周转周数 y>8!qVX
O (430)objective classification 客体分类 CNcH)2Mk
O (431)obsolescence 陈旧 SVXey?A;CJ
O (432)off balance sheet finance 资产负债表外筹资 _a*W
k
O (433)offer for sale 标价出售 OY~5o&Oa
O (434)operating budget 经营预算 bz H5Lc {%
O (435)operating lease 经营租赁 @c$mc
O (436)operating statement 营业报表 iCk34C7
O (437)operation time 操作时间 xKsn);].`
O (438)operational control 经营控制 \ox:/-[c\<
O (439)operational gearing 经营杠杆 uK(+WA
O (440)operating plans 经营计划 >!? f6
{\|
O (441)opportunity cost 机会成本 8qBRO[
O (442)order 定单 \"Sqr(~_
O (443)ordinary shares 普通股 !^q<)!9<EO
O (444)out-of-date cheque 过期支票 &$hfAG]"
O (445)over capitalization 过分资本化 &;9<a^td
O (446)overhead 制造费用 g;]
2'Rj
O (447)overhead absorption rate 制造费用分配率 5bmtUIj
O (448)overhead cost 制造费用 O";r\Z
O (449)overtrading 超过营业资金的经营 =NJb9S&8A
P (450)paid cheque 已付支票 0?,EteR
P (451)paid-up share capital 认定股本 #C%<g:F8
P (452)parent company 母公司 L1)?5D
P (453)pareto distribution 帕累托分布 G=Ka{J
P (454)participating preference shares 参与优先股 ^r;
}6
P (455)partnership 合伙 !c1
E
P (456)payable ledger 应付款项账户 6xz&Qi7w
P (457)payback 回收期 FIU(2
P (458)payments and receipts account 收入和支出报表 by6E
"7%
P (459)payments withheld 保留款额 ]iLfe&f
P (460)payroll 工资单 BzWmV.5
P (461)payroll analysis 工资分析 ,b{G(sF
P (462)percentage profit on turnover 利润对营业额比率 F>*w)6 4~
P (463)period cost 期间成本 jIdhmd* $z
P (464)perpetual inventory 永续盘存 HTx7._b
P (465)personal account 记名账户 %_tL}m{?
P (466)PEPT 项目评审法 Y,E:?
P (467)petty cash account 备用金账户 mg >oB/,'Z
P (468)petty cash voucher 备用金凭证 62vz 'b
P (469)physical inventory 实地盘存 l@#X]3h!
P (470)planning 计划 4\sS
P (471)planning horizon 计划时限