N (428)number of days stock 存货周转天数 ;WgUhA
;q
N (429)number of weeks stock 存货周转周数 >`0mn|+
O (430)objective classification 客体分类 .N`*jT
O (431)obsolescence 陈旧 xn,9Wj-
O (432)off balance sheet finance 资产负债表外筹资 NOKU2d4 G
O (433)offer for sale 标价出售 \NKQ:F1
O (434)operating budget 经营预算 L|6I
O (435)operating lease 经营租赁 `PSjk
F(
O (436)operating statement 营业报表 8(L6I%k*
O (437)operation time 操作时间 Wrh$`JC
O (438)operational control 经营控制 cv7:5P
O (439)operational gearing 经营杠杆 h[Uo6`
O (440)operating plans 经营计划 y0~ttfv
O (441)opportunity cost 机会成本 O~Bh(_R&
O (442)order 定单 |68k9rq
O (443)ordinary shares 普通股 .8T0OQ4
O (444)out-of-date cheque 过期支票 4S[UJ%
O (445)over capitalization 过分资本化 W+5. lf=2>
O (446)overhead 制造费用 L0GQH;Y,h
O (447)overhead absorption rate 制造费用分配率 "\=Phqw
O (448)overhead cost 制造费用 ?Ygd|a5
O (449)overtrading 超过营业资金的经营 &~2IFp
P (450)paid cheque 已付支票 l@ (:Q!Sk
P (451)paid-up share capital 认定股本 U3Z-1G~*r
P (452)parent company 母公司 mrr~ #Bb>
P (453)pareto distribution 帕累托分布 / :6|)AW.{
P (454)participating preference shares 参与优先股 \O\q1
s~
P (455)partnership 合伙 `#vbV/sM
P (456)payable ledger 应付款项账户 ga(k2Q;y
P (457)payback 回收期 yxU9W,D v
P (458)payments and receipts account 收入和支出报表 .J O1kt
P (459)payments withheld 保留款额 P,F
eF'J^
P (460)payroll 工资单 *[|+5LVn
P (461)payroll analysis 工资分析 ;mvVo-r*q
P (462)percentage profit on turnover 利润对营业额比率 mCG&=Fx
P (463)period cost 期间成本 Ez-Q'v(9
P (464)perpetual inventory 永续盘存 0/9]TIc
P (465)personal account 记名账户 D/GE-lq
P (466)PEPT 项目评审法 ?_cOU@n
P (467)petty cash account 备用金账户 `b%lojT.
P (468)petty cash voucher 备用金凭证 51y#AQ@
P (469)physical inventory 实地盘存 1hE{(onI
P (470)planning 计划 $*T?}r>
P (471)planning horizon 计划时限