N (428)number of days stock 存货周转天数 cTq@"v di
N (429)number of weeks stock 存货周转周数 %j\&}>P4$
O (430)objective classification 客体分类 `$/a-K}
O (431)obsolescence 陈旧 .z gh,#=
O (432)off balance sheet finance 资产负债表外筹资 J]U_A/f
O (433)offer for sale 标价出售
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O (434)operating budget 经营预算 @*eY~
O (435)operating lease 经营租赁 u1 Q;M`+>
O (436)operating statement 营业报表 *V kaFQZ$,
O (437)operation time 操作时间 n
0lOq
O (438)operational control 经营控制 $rX
CNew(
O (439)operational gearing 经营杠杆 zu1"`K3b
O (440)operating plans 经营计划 (?Mn_FNE|
O (441)opportunity cost 机会成本 %4Lo Em=U
O (442)order 定单 YIRe__7-NU
O (443)ordinary shares 普通股 T#qf&Q
Z
O (444)out-of-date cheque 过期支票 rC!O}(4t%$
O (445)over capitalization 过分资本化 VZt%cq
O (446)overhead 制造费用 |aP`hVm
O (447)overhead absorption rate 制造费用分配率 fM ID}S
O (448)overhead cost 制造费用 684& H8
O (449)overtrading 超过营业资金的经营 }*(_JR4G
P (450)paid cheque 已付支票 3Rb #!tx9
P (451)paid-up share capital 认定股本 F- -g?Q^
P (452)parent company 母公司 i F+:j8
b
P (453)pareto distribution 帕累托分布 h\[@J rDa
P (454)participating preference shares 参与优先股 B{)#A?Rh.
P (455)partnership 合伙 d` ttWWPw
P (456)payable ledger 应付款项账户 $Y7VA
P (457)payback 回收期 n riSVGi
P (458)payments and receipts account 收入和支出报表 P*! `AWn
P (459)payments withheld 保留款额 )pl5nu#<
P (460)payroll 工资单 z0rYzn?MR
P (461)payroll analysis 工资分析 b,+Sa\j)(
P (462)percentage profit on turnover 利润对营业额比率 Rj";?.R*e
P (463)period cost 期间成本 ![%wM Pp
P (464)perpetual inventory 永续盘存 B2kZ_4r B
P (465)personal account 记名账户 NWn* _@7;
P (466)PEPT 项目评审法 :2KHiT5
P (467)petty cash account 备用金账户 }B'-*)^|e{
P (468)petty cash voucher 备用金凭证 d0)]^4HT|y
P (469)physical inventory 实地盘存 |p/ *OFC6
P (470)planning 计划 q%x i>H.:{
P (471)planning horizon 计划时限
