N (428)number of days stock 存货周转天数 U31@++C[
N (429)number of weeks stock 存货周转周数 jT=|!,Pn
O (430)objective classification 客体分类 *$W&jfW
O (431)obsolescence 陈旧 kI)}7e
O (432)off balance sheet finance 资产负债表外筹资 eF22 ~P
O (433)offer for sale 标价出售 [GI~ &
O (434)operating budget 经营预算 8ZVQM7O
O (435)operating lease 经营租赁 *
l1*zaE
O (436)operating statement 营业报表 (X,i,qK/
O (437)operation time 操作时间 Leb|YX
O (438)operational control 经营控制 %z-*C'j5H
O (439)operational gearing 经营杠杆 U`i5B;k}-
O (440)operating plans 经营计划 6<<"9mxK
O (441)opportunity cost 机会成本 V7Cnu:0_
O (442)order 定单 LCH\;07V#
O (443)ordinary shares 普通股 robg1
O (444)out-of-date cheque 过期支票 NBY|U{.g
O (445)over capitalization 过分资本化 ur\6~'l4
O (446)overhead 制造费用 JRo/ HY+
O (447)overhead absorption rate 制造费用分配率 3@Mh* \;\b
O (448)overhead cost 制造费用 fk5'v
O (449)overtrading 超过营业资金的经营 Td|u@l4B
P (450)paid cheque 已付支票 ERV]N:(
P (451)paid-up share capital 认定股本 5b7(^T^K
P (452)parent company 母公司 {g<D:"Q
P (453)pareto distribution 帕累托分布 )x7n-|y6
P (454)participating preference shares 参与优先股 :xPo*#[Z(A
P (455)partnership 合伙 0_gN]>,9n
P (456)payable ledger 应付款项账户 0X5cn 0L^
P (457)payback 回收期 dA~:L`A|X
P (458)payments and receipts account 收入和支出报表 DFK@/.V
P (459)payments withheld 保留款额 %- 540V{q
P (460)payroll 工资单 #f2k*8"eAF
P (461)payroll analysis 工资分析 gmRc4o
P (462)percentage profit on turnover 利润对营业额比率 QDg5B6>$
P (463)period cost 期间成本 P3&s<mh
P (464)perpetual inventory 永续盘存 D4!;*2t
P (465)personal account 记名账户 lx%c&~.DiB
P (466)PEPT 项目评审法 U`ttT5;
P (467)petty cash account 备用金账户 tF`L]1r>
P (468)petty cash voucher 备用金凭证 y9 {7+]
P (469)physical inventory 实地盘存 /GIGE##1F
P (470)planning 计划 j8`
B
P (471)planning horizon 计划时限