N (428)number of days stock 存货周转天数 IgF#f%|Q
N (429)number of weeks stock 存货周转周数 h=cA]^:=
O (430)objective classification 客体分类 k"`^vV[{F
O (431)obsolescence 陈旧 ]%5gPfv[T
O (432)off balance sheet finance 资产负债表外筹资 G#^6H]`[J:
O (433)offer for sale 标价出售 KC\W6|NtGj
O (434)operating budget 经营预算 VDy_s8Z#
O (435)operating lease 经营租赁 J:;nN-\j
O (436)operating statement 营业报表 ,+g0#8?p^x
O (437)operation time 操作时间 NjA\*M9
O (438)operational control 经营控制 SMm$4h R
O (439)operational gearing 经营杠杆 G>^ _&(c@2
O (440)operating plans 经营计划 \
?k"AtL
O (441)opportunity cost 机会成本 # f{L;
O (442)order 定单 7mS_Cz+cB
O (443)ordinary shares 普通股 apm,$Vvjy
O (444)out-of-date cheque 过期支票 6}mSA@4&
O (445)over capitalization 过分资本化 TP/bPZY
O (446)overhead 制造费用 wMiRN2\^
O (447)overhead absorption rate 制造费用分配率 | i'w"Tz4
O (448)overhead cost 制造费用 h3-dJgb
O (449)overtrading 超过营业资金的经营 8g
2'[ci$q
P (450)paid cheque 已付支票 ]n|lHZR
P (451)paid-up share capital 认定股本 |fWR[\NU
P (452)parent company 母公司 m3
b?f B
P (453)pareto distribution 帕累托分布 'P >h2^z
P (454)participating preference shares 参与优先股 $5yH8JU
P (455)partnership 合伙 ]FO)U
P (456)payable ledger 应付款项账户 O$&4{h`
P (457)payback 回收期 [
%7oq;^J
P (458)payments and receipts account 收入和支出报表 .`N&,&
H
P (459)payments withheld 保留款额 `l}r&z(8
P (460)payroll 工资单 Hh;o<N>U
P (461)payroll analysis 工资分析 Yh;A
P (462)percentage profit on turnover 利润对营业额比率 cU=/X{&Om
P (463)period cost 期间成本 /\uW[mt
P (464)perpetual inventory 永续盘存 Ds%~J
P (465)personal account 记名账户 m[*y9A1
P (466)PEPT 项目评审法 Fm.IRu<\`
P (467)petty cash account 备用金账户 )pt#Pu
P (468)petty cash voucher 备用金凭证 +QFY.>KH
P (469)physical inventory 实地盘存 h`p9H2}0
P (470)planning 计划 c"@,|wCUi
P (471)planning horizon 计划时限