N (428)number of days stock 存货周转天数 ddw^oU
N (429)number of weeks stock 存货周转周数 .}n\c%&
O (430)objective classification 客体分类 `vD.5
O (431)obsolescence 陈旧 QW2SFpE
O (432)off balance sheet finance 资产负债表外筹资 T]2=
O (433)offer for sale 标价出售 > mEB,
O (434)operating budget 经营预算 v8>bR|n5
O (435)operating lease 经营租赁 MGsY3~!K
O (436)operating statement 营业报表 =gHUY&sPu8
O (437)operation time 操作时间 okH*2F(-
O (438)operational control 经营控制
WT:ZT$W
O (439)operational gearing 经营杠杆 G.>Ul)O:a
O (440)operating plans 经营计划 `{xKU8j^
O (441)opportunity cost 机会成本 ageTv/
O (442)order 定单 )F4BVPI
O (443)ordinary shares 普通股 fy={
O (444)out-of-date cheque 过期支票 Z
|<
O (445)over capitalization 过分资本化 0HDL;XY6
O (446)overhead 制造费用 i
lwI qj
O (447)overhead absorption rate 制造费用分配率 4oN*J +"=+
O (448)overhead cost 制造费用 %wN*Hu~E
O (449)overtrading 超过营业资金的经营 6!v$"u|[!'
P (450)paid cheque 已付支票 T}K@ykT
P (451)paid-up share capital 认定股本 Y/y`c-VO
P (452)parent company 母公司 zG\:#,9
P (453)pareto distribution 帕累托分布 u|75r%p>
P (454)participating preference shares 参与优先股 *@g>~q{`
P (455)partnership 合伙 6@I
r|o
P (456)payable ledger 应付款项账户 I.kuYD62
P (457)payback 回收期 om8`^P/b
P (458)payments and receipts account 收入和支出报表 5?8jj
P (459)payments withheld 保留款额 t<MO~_`!
P (460)payroll 工资单 63c\1]YB.
P (461)payroll analysis 工资分析 .Xk#Cwm'
P (462)percentage profit on turnover 利润对营业额比率 ?P(U/
DS8
P (463)period cost 期间成本 w6|l ~.$=
P (464)perpetual inventory 永续盘存 h}=
P (465)personal account 记名账户 9]QHwa>_|2
P (466)PEPT 项目评审法 d t^Hd]+^\
P (467)petty cash account 备用金账户 9ZI^R/
*Kc
P (468)petty cash voucher 备用金凭证 NV`=T?1[5
P (469)physical inventory 实地盘存 N[;R8SP
P (470)planning 计划 mLDuizWI
P (471)planning horizon 计划时限