N (428)number of days stock 存货周转天数 L}>9@?;GW
N (429)number of weeks stock 存货周转周数 L2{to f
O (430)objective classification 客体分类 "~]9}KM}3W
O (431)obsolescence 陈旧 zG [-n.
O (432)off balance sheet finance 资产负债表外筹资 EoQ.d|:g
O (433)offer for sale 标价出售 (d#?\
O (434)operating budget 经营预算 9!2KpuWji
O (435)operating lease 经营租赁 OMKEn!Wq
O (436)operating statement 营业报表 UY}lJHp0
O (437)operation time 操作时间 (~}l ?k
O (438)operational control 经营控制 @sfV hWG
O (439)operational gearing 经营杠杆 ,e.y4
vnU
O (440)operating plans 经营计划 9!bD|-6y
O (441)opportunity cost 机会成本
N
_C\L2
O (442)order 定单 %*|XN*i XC
O (443)ordinary shares 普通股 Ao{wd1
O (444)out-of-date cheque 过期支票 /^#}
\
<;
O (445)over capitalization 过分资本化 G92=b*x/
O (446)overhead 制造费用 ~e%*hZNo
O (447)overhead absorption rate 制造费用分配率 kdxs{b"t
O (448)overhead cost 制造费用 mXhr: e
O (449)overtrading 超过营业资金的经营 ,{'~J @
P (450)paid cheque 已付支票 ]~ec]Y
P (451)paid-up share capital 认定股本 Ij=hmTl{P
P (452)parent company 母公司 tp 5]n`3rD
P (453)pareto distribution 帕累托分布 /^4)V8D_S
P (454)participating preference shares 参与优先股 W!IK>IW"
P (455)partnership 合伙 i]Kq
P (456)payable ledger 应付款项账户 L x9`y t6
P (457)payback 回收期 IDLA-Vxo
P (458)payments and receipts account 收入和支出报表 /x$ jd)C
P (459)payments withheld 保留款额 HO' ELiZ_q
P (460)payroll 工资单 v+Mt/8
P (461)payroll analysis 工资分析 +pf 7
P (462)percentage profit on turnover 利润对营业额比率 4jG@ #
P (463)period cost 期间成本 rTmcP23]
P (464)perpetual inventory 永续盘存 .@B\&U7
P (465)personal account 记名账户 >Pv%E
P (466)PEPT 项目评审法 Bljh'Qp>C
P (467)petty cash account 备用金账户 @&,r|-
P (468)petty cash voucher 备用金凭证 m1+DeXR_g
P (469)physical inventory 实地盘存 &mY<e4
P (470)planning 计划 M.|hnGXN
P (471)planning horizon 计划时限