N (428)number of days stock 存货周转天数 & [4Gv61
N (429)number of weeks stock 存货周转周数 iN=-N=
O (430)objective classification 客体分类 ,7<5dIdZ
O (431)obsolescence 陈旧 ;}1*M !
O (432)off balance sheet finance 资产负债表外筹资 29}(l#S}m
O (433)offer for sale 标价出售 L`3 g5)V
O (434)operating budget 经营预算 c:4i&|n
O (435)operating lease 经营租赁 IhY[c/|i
O (436)operating statement 营业报表 Y}ITA=L
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O (437)operation time 操作时间 0~)cAKus
O (438)operational control 经营控制 L%I@HB9-Q0
O (439)operational gearing 经营杠杆 "1WwSh}Z
O (440)operating plans 经营计划 f)/Yru. ;
O (441)opportunity cost 机会成本 ^~(@QfY
O (442)order 定单 1iig0l6\m
O (443)ordinary shares 普通股 3)p#}_u{
O (444)out-of-date cheque 过期支票 ]qvrpI!E!
O (445)over capitalization 过分资本化 <4D.P2ct
O (446)overhead 制造费用 c?>@
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O (447)overhead absorption rate 制造费用分配率 SW#
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O (448)overhead cost 制造费用 "Lw[ $
O (449)overtrading 超过营业资金的经营 48W$,
P (450)paid cheque 已付支票 X\V1c$13CK
P (451)paid-up share capital 认定股本 &O7]e3Ej
P (452)parent company 母公司 !S$LRm\'
P (453)pareto distribution 帕累托分布 (TgLCT[@T
P (454)participating preference shares 参与优先股 {f<2VeJ
P (455)partnership 合伙 MZl6J
P (456)payable ledger 应付款项账户 ,_F@9Up
P (457)payback 回收期 2tMe# V
P (458)payments and receipts account 收入和支出报表 ewvFUD'j
P (459)payments withheld 保留款额 ot8UuBq
P (460)payroll 工资单 <My4 )3
P (461)payroll analysis 工资分析 <y7nGXzLK
P (462)percentage profit on turnover 利润对营业额比率 V*
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P (463)period cost 期间成本 n&y'Mb
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P (464)perpetual inventory 永续盘存 lpvZ[^G
P (465)personal account 记名账户 :6:;Z
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P (466)PEPT 项目评审法 GHaD32
P (467)petty cash account 备用金账户 )7f;FWI
P (468)petty cash voucher 备用金凭证 #R-l2OO^]
P (469)physical inventory 实地盘存 =CgcRxng
P (470)planning 计划 RoS&oGYqR
P (471)planning horizon 计划时限