N (428)number of days stock 存货周转天数 *FLT
z(T
N (429)number of weeks stock 存货周转周数 r0Y?X\l*
O (430)objective classification 客体分类 72 s$
O (431)obsolescence 陈旧 ^)C$8:@
O (432)off balance sheet finance 资产负债表外筹资 -pU\"$nuxH
O (433)offer for sale 标价出售 QAOk
O (434)operating budget 经营预算 L!+[]tB
O (435)operating lease 经营租赁 wNf*/? N
O (436)operating statement 营业报表 d9[6kQ]
O (437)operation time 操作时间 2\z`G
O (438)operational control 经营控制 &>) `P[x
O (439)operational gearing 经营杠杆 Op$ J
"R
O (440)operating plans 经营计划 R<0!?`b
O (441)opportunity cost 机会成本 K&Wv.}=V
O (442)order 定单 e~2*> 5\:
O (443)ordinary shares 普通股 qRP8dH
O (444)out-of-date cheque 过期支票 !+*?pq
O (445)over capitalization 过分资本化 {C0Or O2:
O (446)overhead 制造费用 q I V`zZc
O (447)overhead absorption rate 制造费用分配率 d~z<,_ r5c
O (448)overhead cost 制造费用 `X.=uG+m
O (449)overtrading 超过营业资金的经营 d=+Lv<
P (450)paid cheque 已付支票 9^Vx*KVrU
P (451)paid-up share capital 认定股本 Bu >yRL=*
P (452)parent company 母公司 "]\": T
P (453)pareto distribution 帕累托分布 (?&_6B.*
P (454)participating preference shares 参与优先股 1o6J9kCq^3
P (455)partnership 合伙 5f`XFe$8
P (456)payable ledger 应付款项账户 lA^Kh
P (457)payback 回收期 HU'`kimWb
P (458)payments and receipts account 收入和支出报表 H{t OCYyD
P (459)payments withheld 保留款额 c&I,e d
s
P (460)payroll 工资单 ae(]9 VW
P (461)payroll analysis 工资分析 )S;Xy`vO
P (462)percentage profit on turnover 利润对营业额比率 Fp|rMq
P (463)period cost 期间成本 Y;/=3T7An
P (464)perpetual inventory 永续盘存 <hF~L k ,
P (465)personal account 记名账户 _^2[(<Gmv
P (466)PEPT 项目评审法 @Ozf}}#
P (467)petty cash account 备用金账户 .pu`\BW>
P (468)petty cash voucher 备用金凭证 M3Z Jt' |
P (469)physical inventory 实地盘存 # #+ 8GLQM
P (470)planning 计划 }HQT
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P (471)planning horizon 计划时限
