N (428)number of days stock 存货周转天数 ^vPa{+N
N (429)number of weeks stock 存货周转周数 !CWqI)=
O (430)objective classification 客体分类 YS]RG/'
O (431)obsolescence 陈旧 /[q@=X&
O (432)off balance sheet finance 资产负债表外筹资 )fa
O (433)offer for sale 标价出售 y.nw6.`MR
O (434)operating budget 经营预算 ~i
\69q%
O (435)operating lease 经营租赁 5Z:HCp-aG
O (436)operating statement 营业报表 WC4Il
C
O (437)operation time 操作时间 )Q8Q#S
O (438)operational control 经营控制 qg O)@B+
O (439)operational gearing 经营杠杆 @dXf_2T
v=
O (440)operating plans 经营计划 =k_u5@.Z
O (441)opportunity cost 机会成本 %%_90t
O (442)order 定单 34U~7P
r9
O (443)ordinary shares 普通股 }vi%pfrB
O (444)out-of-date cheque 过期支票 SlZu-4J.-
O (445)over capitalization 过分资本化 JB-j@
O (446)overhead 制造费用 ~t}:vGD j
O (447)overhead absorption rate 制造费用分配率 #0R;^#F/
O (448)overhead cost 制造费用 'L,rJ =M3
O (449)overtrading 超过营业资金的经营 vfj Ipg%i
P (450)paid cheque 已付支票 ]X5*e'
P (451)paid-up share capital 认定股本 AL;"S;8
P (452)parent company 母公司 Li'T{0)1)
P (453)pareto distribution 帕累托分布 <7p2OPD
P (454)participating preference shares 参与优先股 8P*n|]B.'
P (455)partnership 合伙 P.wINo
P (456)payable ledger 应付款项账户 IP >An8+
P (457)payback 回收期 gW
, ET
P (458)payments and receipts account 收入和支出报表 'W#<8eJo
P (459)payments withheld 保留款额 c.~|)^OXXO
P (460)payroll 工资单 Nwc(<
P (461)payroll analysis 工资分析 ]D%[GO//!
P (462)percentage profit on turnover 利润对营业额比率 -or9!:8
P (463)period cost 期间成本 r*g _
P (464)perpetual inventory 永续盘存 `A'*x]l
P (465)personal account 记名账户 ^_oLhNoez2
P (466)PEPT 项目评审法 J7xZo=@k
P (467)petty cash account 备用金账户 /i"EVN`t
P (468)petty cash voucher 备用金凭证 QdRMp
n}q
P (469)physical inventory 实地盘存 KGJB.<Be
P (470)planning 计划 @bPJ}C
P (471)planning horizon 计划时限