N (428)number of days stock 存货周转天数 6v.*%E*P
N (429)number of weeks stock 存货周转周数 T$k) ^'
O (430)objective classification 客体分类 )}/9*
O (431)obsolescence 陈旧 !ZB|GLpo6
O (432)off balance sheet finance 资产负债表外筹资 [.0R"|$sy+
O (433)offer for sale 标价出售 8mMrGf[Q\
O (434)operating budget 经营预算 C~:aol i;
O (435)operating lease 经营租赁 BV7GzJ2([{
O (436)operating statement 营业报表 ?SS?I
O (437)operation time 操作时间 ! 5[?n3
O (438)operational control 经营控制 <FG
M/e4
O (439)operational gearing 经营杠杆
g\n@(T$)
O (440)operating plans 经营计划 C
YnBZ
O (441)opportunity cost 机会成本 ;;UvK
v
O (442)order 定单 B_:K.]DK`
O (443)ordinary shares 普通股 8)sqj=
O (444)out-of-date cheque 过期支票 <}B]f1zX
O (445)over capitalization 过分资本化 rs!J<CRq
O (446)overhead 制造费用 N>@AsI
O (447)overhead absorption rate 制造费用分配率 [=XsI]B\
O (448)overhead cost 制造费用 3"q%-M|+Q
O (449)overtrading 超过营业资金的经营 x!Wl&
P (450)paid cheque 已付支票 XD*$$`+#
P (451)paid-up share capital 认定股本 Fnr*.k
P (452)parent company 母公司 l&E- H@Pe
P (453)pareto distribution 帕累托分布 /X8b=:h
P (454)participating preference shares 参与优先股 j
b77uH_
P (455)partnership 合伙 7 +?
P (456)payable ledger 应付款项账户 )LnHm
P (457)payback 回收期 qxE~Moht
P (458)payments and receipts account 收入和支出报表 =#uXO<
P (459)payments withheld 保留款额 +-xA/nU.c
P (460)payroll 工资单 .w&{2,a3
P (461)payroll analysis 工资分析 3A'd7FJ0G
P (462)percentage profit on turnover 利润对营业额比率 AEEy49e
P (463)period cost 期间成本 IDcu#Nz`
P (464)perpetual inventory 永续盘存 fFiFc^
P (465)personal account 记名账户 m3.d!~U\
P (466)PEPT 项目评审法 lQ)ZsFs=
P (467)petty cash account 备用金账户 "i9$w\lm
P (468)petty cash voucher 备用金凭证 +dR$;!WB3
P (469)physical inventory 实地盘存 v!40>[?|p
P (470)planning 计划 ptrLnJ|%
P (471)planning horizon 计划时限