N (428)number of days stock 存货周转天数 06Sceq
N (429)number of weeks stock 存货周转周数 Be2DN5)
O (430)objective classification 客体分类 "(~^w=d:$
O (431)obsolescence 陈旧 6j]0R*B7`Q
O (432)off balance sheet finance 资产负债表外筹资 u cW-I;"
O (433)offer for sale 标价出售 [!#L6&:a8
O (434)operating budget 经营预算 6iE<T&$3P
O (435)operating lease 经营租赁 Hk.TM2{w
O (436)operating statement 营业报表 0gr/<v
O (437)operation time 操作时间 h2]P]@nW;W
O (438)operational control 经营控制 u?(d gJ
O (439)operational gearing 经营杠杆 Vaw+.sG`AP
O (440)operating plans 经营计划 ,f'CD{ E
O (441)opportunity cost 机会成本 @,7GaK\
O (442)order 定单 k)=s>&hl
O (443)ordinary shares 普通股 BG]#o|KW
O (444)out-of-date cheque 过期支票 "_NN3lD)X
O (445)over capitalization 过分资本化 8^+%I/S$
O (446)overhead 制造费用 H3=qe I
O (447)overhead absorption rate 制造费用分配率 s8t;.^1}
O (448)overhead cost 制造费用 ,Ah;A
[%?~
O (449)overtrading 超过营业资金的经营 c]o'xd,T8\
P (450)paid cheque 已付支票 }!.(n=idZ
P (451)paid-up share capital 认定股本 08\,<9
P (452)parent company 母公司 KBc1{adDx@
P (453)pareto distribution 帕累托分布 uh>; 8
P (454)participating preference shares 参与优先股 @:vwb\azVD
P (455)partnership 合伙 i3mcx)d@H
P (456)payable ledger 应付款项账户 +lcbi
P (457)payback 回收期 21l;\W
P (458)payments and receipts account 收入和支出报表 -zeG1gr3
P (459)payments withheld 保留款额 vr6w^&[c^
P (460)payroll 工资单 4!yzsPJL
P (461)payroll analysis 工资分析 Moza".fiN
P (462)percentage profit on turnover 利润对营业额比率 7.j?U
P (463)period cost 期间成本 V6X 0^g
P (464)perpetual inventory 永续盘存 I-(zaqp@
P (465)personal account 记名账户 v^*K:#<Q!
P (466)PEPT 项目评审法 w;amZgD>
P (467)petty cash account 备用金账户 ItrDJ'
P (468)petty cash voucher 备用金凭证 2uW;
xfeY
P (469)physical inventory 实地盘存 #h
]g?*}OJ
P (470)planning 计划 d^
8ZeC#
P (471)planning horizon 计划时限