N (428)number of days stock 存货周转天数 BcWcdr+}9
N (429)number of weeks stock 存货周转周数 -!M,75nU
O (430)objective classification 客体分类 G`h+l<
O (431)obsolescence 陈旧 ^WYQ]@rh3
O (432)off balance sheet finance 资产负债表外筹资 ;#+0L$<t
O (433)offer for sale 标价出售 MZv]s
O (434)operating budget 经营预算 `|O yRU"EK
O (435)operating lease 经营租赁 or*HC&c7
O (436)operating statement 营业报表 z$lF)r:Bc
O (437)operation time 操作时间 >QE{O.Z
O (438)operational control 经营控制 Xt/Ksw"wn
O (439)operational gearing 经营杠杆 km5~Gc}
O (440)operating plans 经营计划 0BPMmk
O (441)opportunity cost 机会成本 7v}x?I
O (442)order 定单 VL+C&k v]
O (443)ordinary shares 普通股 "@3@/I
O (444)out-of-date cheque 过期支票 S0/usC[r
O (445)over capitalization 过分资本化 jn%kG ~]'Q
O (446)overhead 制造费用 E|EgB33S
O (447)overhead absorption rate 制造费用分配率 /TQ}}
YVw
O (448)overhead cost 制造费用 2C^B_FUg|]
O (449)overtrading 超过营业资金的经营 sd re#@n}
P (450)paid cheque 已付支票 FyL_xu\e
P (451)paid-up share capital 认定股本 zJlQ_U- !
P (452)parent company 母公司 1^J`1
P (453)pareto distribution 帕累托分布 F N[R(SLbL
P (454)participating preference shares 参与优先股 `s#Hq\C
P (455)partnership 合伙 /?-7Fg+,
P (456)payable ledger 应付款项账户 i8X`HbmN
P (457)payback 回收期 .aOnGp
P (458)payments and receipts account 收入和支出报表 Rf %HIAVE
P (459)payments withheld 保留款额 5r{;CKKz
P (460)payroll 工资单 #C*8X+._y
P (461)payroll analysis 工资分析 9.O8/0w7LV
P (462)percentage profit on turnover 利润对营业额比率 !/{+WHxIr|
P (463)period cost 期间成本 4\5uY
P (464)perpetual inventory 永续盘存 L#[]I,
P (465)personal account 记名账户 \$*$='6"
P (466)PEPT 项目评审法 Q/>L
_S
P (467)petty cash account 备用金账户 pI
[ZBoR~
P (468)petty cash voucher 备用金凭证 `<" m%>
P (469)physical inventory 实地盘存 @JkK99\(>9
P (470)planning 计划 N[|Nxm0z/C
P (471)planning horizon 计划时限