N (428)number of days stock 存货周转天数 7<:Wq=e!r
N (429)number of weeks stock 存货周转周数 (.,'}+1
O (430)objective classification 客体分类 IE)"rTI)b
O (431)obsolescence 陈旧 ^.#X<8hr
O (432)off balance sheet finance 资产负债表外筹资 #$=8g
RZj
O (433)offer for sale 标价出售 Q)Iv_N/
O (434)operating budget 经营预算 vK6ibl0
O (435)operating lease 经营租赁 xegQRc
O (436)operating statement 营业报表 aZj J]~bO
O (437)operation time 操作时间 $>r>0S#+\&
O (438)operational control 经营控制 r]8x
;v1
O (439)operational gearing 经营杠杆 {^cF(7p
O (440)operating plans 经营计划 {?*<B=c
O (441)opportunity cost 机会成本 3qiJwo>
O (442)order 定单 ])V2}gH
O (443)ordinary shares 普通股 l
Io9,Ke
O (444)out-of-date cheque 过期支票 hza> jR
O (445)over capitalization 过分资本化 a|QE *s.
O (446)overhead 制造费用 E- )VPZ1D
O (447)overhead absorption rate 制造费用分配率 Q1`<fD
O (448)overhead cost 制造费用 .?rbny
O (449)overtrading 超过营业资金的经营 Fm<jg}>MAd
P (450)paid cheque 已付支票 s:+HRJD|
P (451)paid-up share capital 认定股本 1E5a(
P (452)parent company 母公司 |rHG%VnBH
P (453)pareto distribution 帕累托分布 U!&_mD#
c
P (454)participating preference shares 参与优先股 K`QOU-M@}
P (455)partnership 合伙 r$GPYyHK
P (456)payable ledger 应付款项账户 ;&Bna#~B
P (457)payback 回收期 1BQ0M{&
P (458)payments and receipts account 收入和支出报表 &yxNvyA[u
P (459)payments withheld 保留款额 "1XXE3^^
P (460)payroll 工资单 [1{S
Y=)
P (461)payroll analysis 工资分析 0R HS]cN
P (462)percentage profit on turnover 利润对营业额比率 gA~20LSt
P (463)period cost 期间成本 8 ]q
P (464)perpetual inventory 永续盘存 H2qf'
P (465)personal account 记名账户 d,c8Hs8
P (466)PEPT 项目评审法 4\LZD{
P (467)petty cash account 备用金账户 Rx6l|'e
P (468)petty cash voucher 备用金凭证 d/D,P=j"
P (469)physical inventory 实地盘存 hv+|s(
P (470)planning 计划 lPM3}52Xu
P (471)planning horizon 计划时限