N (428)number of days stock 存货周转天数 (C
uM*-
N (429)number of weeks stock 存货周转周数 g)ZMU^1
O (430)objective classification 客体分类 ~:0w%
O (431)obsolescence 陈旧 x@/:{B
O (432)off balance sheet finance 资产负债表外筹资 |N)),/R_
O (433)offer for sale 标价出售 Og@{6>
O (434)operating budget 经营预算 XpkOC o 02
O (435)operating lease 经营租赁 ]jiVe_ OS<
O (436)operating statement 营业报表 u)r:0;5
O (437)operation time 操作时间 5a@9PX^.J
O (438)operational control 经营控制 $%'3w~h`
O (439)operational gearing 经营杠杆 KZ#\ >
O (440)operating plans 经营计划 X6(s][Wn
O (441)opportunity cost 机会成本 kw#-\RR_c
O (442)order 定单 d:^B2~j
O (443)ordinary shares 普通股 Wi!"Vcn
O (444)out-of-date cheque 过期支票 eV(9I v[
O (445)over capitalization 过分资本化 i'>5vU0?3
O (446)overhead 制造费用 aHYISjZ]>
O (447)overhead absorption rate 制造费用分配率 1kUlQ*[<|
O (448)overhead cost 制造费用 R?9x!@BV
O (449)overtrading 超过营业资金的经营 ; Ad5Jk
P (450)paid cheque 已付支票 FY^Nn
P (451)paid-up share capital 认定股本 dVHbIx
P (452)parent company 母公司 1 JIU5u)
P (453)pareto distribution 帕累托分布 XQfmD;U
P (454)participating preference shares 参与优先股 y@LiUe5
P (455)partnership 合伙 <m1v+cnqo
P (456)payable ledger 应付款项账户 o59$vX,
P (457)payback 回收期 mb1c9
P (458)payments and receipts account 收入和支出报表 f^u-Myk
P (459)payments withheld 保留款额 E
s5:S#
P (460)payroll 工资单 ==5F[UX
P (461)payroll analysis 工资分析 l:!L+t*}6
P (462)percentage profit on turnover 利润对营业额比率 L9D`hefz
P (463)period cost 期间成本 NFs 5XpZ~
P (464)perpetual inventory 永续盘存 +JU, ^A#X
P (465)personal account 记名账户 `S@TiD*
P (466)PEPT 项目评审法 St-
uE|8
P (467)petty cash account 备用金账户 F`nQS&y
P (468)petty cash voucher 备用金凭证 |:=o\eu&
P (469)physical inventory 实地盘存 `um,S
P (470)planning 计划 pFd8p@m_2
P (471)planning horizon 计划时限