N (428)number of days stock 存货周转天数 =imJ0V~RW
N (429)number of weeks stock 存货周转周数 TPYh<p#
O (430)objective classification 客体分类 (o^?i2)g
O (431)obsolescence 陈旧 2|&SG3e+(I
O (432)off balance sheet finance 资产负债表外筹资 -
LB
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O (433)offer for sale 标价出售 pwRCfR)" X
O (434)operating budget 经营预算 B
h&dV%'
O (435)operating lease 经营租赁 VI-6
t"l
O (436)operating statement 营业报表 F_0@Sh"
O (437)operation time 操作时间 Lf`<4 P
O (438)operational control 经营控制 5z:#Bl-,L
O (439)operational gearing 经营杠杆 R\-]$\1D
O (440)operating plans 经营计划 et/v/Hvw1
O (441)opportunity cost 机会成本 NieNfurG%
O (442)order 定单 TiR00#b
O (443)ordinary shares 普通股 hrGX65>
O (444)out-of-date cheque 过期支票 F\jawoO9
O (445)over capitalization 过分资本化 B=%x#em
O (446)overhead 制造费用 f@k.4aS
O (447)overhead absorption rate 制造费用分配率 q0b*#j
O (448)overhead cost 制造费用 1B@7#ozWA?
O (449)overtrading 超过营业资金的经营 !Sl_qL
P (450)paid cheque 已付支票 bq9/d4
P (451)paid-up share capital 认定股本 G=LK
irj(
P (452)parent company 母公司 9ji`.&#
P (453)pareto distribution 帕累托分布 [c
XSk
P (454)participating preference shares 参与优先股 +.g j/uy*
P (455)partnership 合伙 #N;&^El
P (456)payable ledger 应付款项账户 biS{.
P (457)payback 回收期 c& K`t
P (458)payments and receipts account 收入和支出报表 *m2?fP\
P (459)payments withheld 保留款额 ^9><qKbO
P (460)payroll 工资单 @<&u;8y-Cn
P (461)payroll analysis 工资分析 '2UQN7@d
P (462)percentage profit on turnover 利润对营业额比率 v57<b&p26
P (463)period cost 期间成本 hZw8*H^tP
P (464)perpetual inventory 永续盘存 r7^v@
P (465)personal account 记名账户 {v
T9I4d8
P (466)PEPT 项目评审法 -!V{wD3,B
P (467)petty cash account 备用金账户 YABi`;R]'
P (468)petty cash voucher 备用金凭证 c|K:oi,z
P (469)physical inventory 实地盘存 z|t2
;j[
P (470)planning 计划
LnM$@
P (471)planning horizon 计划时限