N (428)number of days stock 存货周转天数 ]r%fAmj
N (429)number of weeks stock 存货周转周数 ,|;\)tT
O (430)objective classification 客体分类 )T&r770
O (431)obsolescence 陈旧 +D[C.is>]}
O (432)off balance sheet finance 资产负债表外筹资 .$Yp~
O (433)offer for sale 标价出售 eLV[U
O (434)operating budget 经营预算 9+8N-LZ
O (435)operating lease 经营租赁 r%>7n,+o
O (436)operating statement 营业报表 :QHh;TIG=<
O (437)operation time 操作时间 et(AO)uv6
O (438)operational control 经营控制 E}#&2n8Y
O (439)operational gearing 经营杠杆 ZsYY)<n
O (440)operating plans 经营计划 =.):tGDp
O (441)opportunity cost 机会成本 d69dC*>
O (442)order 定单 mgodvX
O (443)ordinary shares 普通股 dl`{:ZR S
O (444)out-of-date cheque 过期支票 znIS2{p/`
O (445)over capitalization 过分资本化 RX^Xtc"
O (446)overhead 制造费用 axK/YE7t
O (447)overhead absorption rate 制造费用分配率 r]aI=w<(f
O (448)overhead cost 制造费用 T&:~=
O (449)overtrading 超过营业资金的经营 rd=+[:7L
P (450)paid cheque 已付支票 ",Fvv
P (451)paid-up share capital 认定股本 *<h )q)HS
P (452)parent company 母公司 ^V]IPGV
P (453)pareto distribution 帕累托分布 I SdB5Va
P (454)participating preference shares 参与优先股 d7 :=axo,
P (455)partnership 合伙 Pmd5P:n*,
P (456)payable ledger 应付款项账户 >McEuoZx9
P (457)payback 回收期 ;hEeFJ=/G
P (458)payments and receipts account 收入和支出报表 QR<<O
P (459)payments withheld 保留款额 am7~
P (460)payroll 工资单 R:f ,g
2
P (461)payroll analysis 工资分析 ,s:viXk
P (462)percentage profit on turnover 利润对营业额比率 SO<9
?uk.
P (463)period cost 期间成本 e5'U[bQm
P (464)perpetual inventory 永续盘存 ep*8*GmP
P (465)personal account 记名账户 ,e
GF~
P (466)PEPT 项目评审法 'tjqfR
P (467)petty cash account 备用金账户 9g.5:
P (468)petty cash voucher 备用金凭证 wLvM<p7OX
P (469)physical inventory 实地盘存 k[f_7lJ2
P (470)planning 计划 :YLurng/]
P (471)planning horizon 计划时限