N (428)number of days stock 存货周转天数 94Z~]C
N (429)number of weeks stock 存货周转周数 ^J?I-LG
O (430)objective classification 客体分类 {/N4/gu
O (431)obsolescence 陈旧 bX8Bn0#a+
O (432)off balance sheet finance 资产负债表外筹资 $w{#o E
O (433)offer for sale 标价出售 v*kTTaU&
O (434)operating budget 经营预算 'F1NBL
O (435)operating lease 经营租赁 /_v@YB!0
O (436)operating statement 营业报表 lf&g *%?1
O (437)operation time 操作时间 VB\oK\F5z
O (438)operational control 经营控制 F4@``20|
O (439)operational gearing 经营杠杆 kP3'BBd,
O (440)operating plans 经营计划 C*=#=.~~{
O (441)opportunity cost 机会成本 7i`8 c =.
O (442)order 定单 Z':}ZXy]
O (443)ordinary shares 普通股 G}d@^9FkE
O (444)out-of-date cheque 过期支票 52=?!
JM
O (445)over capitalization 过分资本化 s#>Bwn&b)
O (446)overhead 制造费用 pno]Bld'z
O (447)overhead absorption rate 制造费用分配率 Z8Qmj5'[
O (448)overhead cost 制造费用 S
7RB`I5
O (449)overtrading 超过营业资金的经营 QOMh"wC3
P (450)paid cheque 已付支票 8sLp! O;f2
P (451)paid-up share capital 认定股本 s+l)Q
P (452)parent company 母公司 1jpcoJ@s
P (453)pareto distribution 帕累托分布 5^+>*z
P (454)participating preference shares 参与优先股 |}t[-a
P (455)partnership 合伙 %[b~4,c1
P (456)payable ledger 应付款项账户
v[\'
M
P (457)payback 回收期 #}3$n/
P (458)payments and receipts account 收入和支出报表 B[}#m'Lv
P (459)payments withheld 保留款额 C[z5&
x2
P (460)payroll 工资单 %Sf%XNtu
P (461)payroll analysis 工资分析 blEs!/A`
P (462)percentage profit on turnover 利润对营业额比率 L>
> %
P (463)period cost 期间成本 LNPw
b1)
P (464)perpetual inventory 永续盘存 dX?8@uzu
P (465)personal account 记名账户 |p}qK
Fdi
P (466)PEPT 项目评审法 8S
R ~{
P (467)petty cash account 备用金账户 T_i]y4dg
P (468)petty cash voucher 备用金凭证 ?VmEbl
P (469)physical inventory 实地盘存 bd_&=VLTC
P (470)planning 计划
Ep)rEq6
P (471)planning horizon 计划时限