N (428)number of days stock 存货周转天数 `4*I1WZW
N (429)number of weeks stock 存货周转周数 R&cTMd
O (430)objective classification 客体分类 jf3Zy:*K
O (431)obsolescence 陈旧 hF$`=hE,F~
O (432)off balance sheet finance 资产负债表外筹资 MT/jpx
O (433)offer for sale 标价出售 u[)X="-e#
O (434)operating budget 经营预算 t/[lA=0 )2
O (435)operating lease 经营租赁 >SXSrXyYX
O (436)operating statement 营业报表 )=f}vHg$
O (437)operation time 操作时间 kx&JY9(
O (438)operational control 经营控制 u
8o!
O (439)operational gearing 经营杠杆 [~N;d9H+*1
O (440)operating plans 经营计划 htB7
j(
O (441)opportunity cost 机会成本 QVjHGY*R
O (442)order 定单 <)ZQRE@
O (443)ordinary shares 普通股 ^{"i eVn
O (444)out-of-date cheque 过期支票 CFFb>d
O (445)over capitalization 过分资本化 (m3hD)!+y
O (446)overhead 制造费用 F?6kkLS/
O (447)overhead absorption rate 制造费用分配率 D|OGlP
O (448)overhead cost 制造费用 -H%v6E%yh
O (449)overtrading 超过营业资金的经营 Ii+3yE@c
P (450)paid cheque 已付支票 *}vvS^ c0
P (451)paid-up share capital 认定股本 P8m0]T.&x
P (452)parent company 母公司 s*GZOz
P (453)pareto distribution 帕累托分布 !*v%
s
P (454)participating preference shares 参与优先股 Onx6Fy]L
P (455)partnership 合伙 Vq3 NjN!+5
P (456)payable ledger 应付款项账户 3uYLA4[-B
P (457)payback 回收期 Yh95W
P (458)payments and receipts account 收入和支出报表 qlcd[Y*B
P (459)payments withheld 保留款额 })OS2F
P (460)payroll 工资单 9(]_so24,
P (461)payroll analysis 工资分析 HwFg;r
P (462)percentage profit on turnover 利润对营业额比率 5.^pD9 [mT
P (463)period cost 期间成本 0#NMNZ
P (464)perpetual inventory 永续盘存 8
sj2@d
P (465)personal account 记名账户 |it*w
\+M
P (466)PEPT 项目评审法 !EIH"`>!
P (467)petty cash account 备用金账户 P8c_GEna
P (468)petty cash voucher 备用金凭证 )>ML7y
P (469)physical inventory 实地盘存 [j@ek
P (470)planning 计划 1te^dh:Vp
P (471)planning horizon 计划时限