N (428)number of days stock 存货周转天数 @P_C%}(<
N (429)number of weeks stock 存货周转周数 X
a"XB
O (430)objective classification 客体分类 xvR?~
O (431)obsolescence 陈旧 &nqdl+|G*
O (432)off balance sheet finance 资产负债表外筹资 mQJ4;BJw
O (433)offer for sale 标价出售 7|QGY7Tf
O (434)operating budget 经营预算 \5'O.*pr
O (435)operating lease 经营租赁 ]yAEjn9cN
O (436)operating statement 营业报表 >*`>0Q4y
O (437)operation time 操作时间 _Z+jQFKJ\8
O (438)operational control 经营控制 g\o{}Q%X
O (439)operational gearing 经营杠杆 Kc%n(,+%"
O (440)operating plans 经营计划 /M^V2=
O (441)opportunity cost 机会成本 .Vo"AuC}
O (442)order 定单 -9OMn}w/*
O (443)ordinary shares 普通股 3(!/["@7
O (444)out-of-date cheque 过期支票 b JfD\
O (445)over capitalization 过分资本化 Ecxj9h,S
O (446)overhead 制造费用 j:3EpD@GS
O (447)overhead absorption rate 制造费用分配率 / R_ u\?k(
O (448)overhead cost 制造费用 L1hD}J'$4
O (449)overtrading 超过营业资金的经营 ORowx,(hX
P (450)paid cheque 已付支票 sDLS*467
P (451)paid-up share capital 认定股本 k42b:W5%
P (452)parent company 母公司 \6 \hnP
P (453)pareto distribution 帕累托分布 `'p`PyMt`
P (454)participating preference shares 参与优先股 q
yg*n>nt
P (455)partnership 合伙 })20Zld}a
P (456)payable ledger 应付款项账户 uAu( +zV2
P (457)payback 回收期 J3;Tm~KJ_
P (458)payments and receipts account 收入和支出报表 V@vhj R4r\
P (459)payments withheld 保留款额 g4N%PV8
P (460)payroll 工资单 Ia=_78MgZ
P (461)payroll analysis 工资分析 #P(l2 (
P (462)percentage profit on turnover 利润对营业额比率 ?k{|Lk
P (463)period cost 期间成本 bh6d./
P (464)perpetual inventory 永续盘存 S d IGU[fm
P (465)personal account 记名账户 W|ReLM\
P (466)PEPT 项目评审法 aS,a_b
]
P (467)petty cash account 备用金账户 K`hz
t
P (468)petty cash voucher 备用金凭证 nVxq72o@
P (469)physical inventory 实地盘存 `Kh]x9Z
P (470)planning 计划 Bul.RCP'
P (471)planning horizon 计划时限