N (428)number of days stock 存货周转天数 3DHvaq q7
N (429)number of weeks stock 存货周转周数 Ua!Odju*w
O (430)objective classification 客体分类 v_.j/2U
O (431)obsolescence 陈旧 b6$4Ul-.
O (432)off balance sheet finance 资产负债表外筹资 .?7So3
O (433)offer for sale 标价出售 dW6Q)Rfi
O (434)operating budget 经营预算 !j'guT&9]
O (435)operating lease 经营租赁 ,DQ
>&_DK
O (436)operating statement 营业报表 Jz2q\42q
O (437)operation time 操作时间 ri;r7Y9V9`
O (438)operational control 经营控制 E<P*QZ-C3
O (439)operational gearing 经营杠杆 l>33z_H^
O (440)operating plans 经营计划 )S"o{N3B
O (441)opportunity cost 机会成本 /iTH0@Kw;
O (442)order 定单 akY6D]M
O (443)ordinary shares 普通股 :4b- sg#
O (444)out-of-date cheque 过期支票 !-@SS>
O (445)over capitalization 过分资本化 ]n/jJ_[
O (446)overhead 制造费用 ?##y`.+O
O (447)overhead absorption rate 制造费用分配率 ; vhnA$'a
O (448)overhead cost 制造费用 Pyit87h{
O (449)overtrading 超过营业资金的经营 A'w2GC{.
P (450)paid cheque 已付支票 uFa-QG^Y{
P (451)paid-up share capital 认定股本 !FO:^P
P (452)parent company 母公司 @V*au:
P (453)pareto distribution 帕累托分布 ec,z6v^9
P (454)participating preference shares 参与优先股 X]>[Qz)K^
P (455)partnership 合伙 M |aQ)ivh3
P (456)payable ledger 应付款项账户 7jD@Gp`" 3
P (457)payback 回收期 ~
c'\IM
P (458)payments and receipts account 收入和支出报表 W>UjUq);
P (459)payments withheld 保留款额 8~rT
P (460)payroll 工资单 ;%lJD"yF
P (461)payroll analysis 工资分析 mRNHq3
P (462)percentage profit on turnover 利润对营业额比率 (p'/p
P (463)period cost 期间成本 puk4D
P (464)perpetual inventory 永续盘存 3<yCe%I:
P (465)personal account 记名账户 ~6=Wq64
P (466)PEPT 项目评审法 !G@V<'F
P (467)petty cash account 备用金账户 %Gnd"SGs
P (468)petty cash voucher 备用金凭证 p PU 2ar
P (469)physical inventory 实地盘存 oTZo[T@zRx
P (470)planning 计划 \Gv- sA
P (471)planning horizon 计划时限