N (428)number of days stock 存货周转天数 H~y 7o_tg
N (429)number of weeks stock 存货周转周数 =gL~E9\
O (430)objective classification 客体分类 vd+yU9
O (431)obsolescence 陈旧 lrQ +G@#
O (432)off balance sheet finance 资产负债表外筹资 <7Igd6
u
O (433)offer for sale 标价出售 doM}vh)6
O (434)operating budget 经营预算 )xtDiDB
O (435)operating lease 经营租赁 E{_$C!.
O (436)operating statement 营业报表 =73""ry
O (437)operation time 操作时间 u7R:7$H
O (438)operational control 经营控制
ETQ.A< v
O (439)operational gearing 经营杠杆 l'h[wwEXm{
O (440)operating plans 经营计划 0NKo)HT
O (441)opportunity cost 机会成本 #SWL$Vm>
O (442)order 定单 aI @&x
O (443)ordinary shares 普通股 =<~/U?
O (444)out-of-date cheque 过期支票
O+D"7
O (445)over capitalization 过分资本化 KFxy,Z$-4
O (446)overhead 制造费用 'U=D6X%V9m
O (447)overhead absorption rate 制造费用分配率 0{u31#0j
O (448)overhead cost 制造费用 Ji%6/zV
O (449)overtrading 超过营业资金的经营 %*
d(1?\o
P (450)paid cheque 已付支票 pi`sx[T@{Z
P (451)paid-up share capital 认定股本 1%W|>M`
P (452)parent company 母公司 ODE9@]a
P (453)pareto distribution 帕累托分布
&}sC8,Sr
P (454)participating preference shares 参与优先股 2x3'm
P (455)partnership 合伙 O}VI8OB(&
P (456)payable ledger 应付款项账户 r[2N;U
P (457)payback 回收期 h ]'VAt
P (458)payments and receipts account 收入和支出报表 WPbWG$Li
P (459)payments withheld 保留款额 OG}auM4
P (460)payroll 工资单 L\p@1N?K
P (461)payroll analysis 工资分析 e>"/Uii
P (462)percentage profit on turnover 利润对营业额比率 ;-Bi~XD
P (463)period cost 期间成本 ?FC6NEu}8
P (464)perpetual inventory 永续盘存 b.Wf*I?
P (465)personal account 记名账户 u[25U;xo
P (466)PEPT 项目评审法 7vBB <\
P (467)petty cash account 备用金账户 +;nADl+Q
P (468)petty cash voucher 备用金凭证 [ Tv!Pc
P (469)physical inventory 实地盘存 3'(w6V
P (470)planning 计划 RJMrSz$
P (471)planning horizon 计划时限