N (428)number of days stock 存货周转天数 4N8(WI"4S
N (429)number of weeks stock 存货周转周数 D"8 ?4+
O (430)objective classification 客体分类 bz|-x
"qk
O (431)obsolescence 陈旧 k%%0"+y#a
O (432)off balance sheet finance 资产负债表外筹资 -d_7 q
O (433)offer for sale 标价出售 mY&(&'2T"
O (434)operating budget 经营预算 nWFU8u%
O (435)operating lease 经营租赁 GEtzLaq<
O (436)operating statement 营业报表 x`Jh NAO>
O (437)operation time 操作时间 ]? % *3I
O (438)operational control 经营控制 =H;F{J "
O (439)operational gearing 经营杠杆 jP}Ix8vc=
O (440)operating plans 经营计划 3NSX(gC%
O (441)opportunity cost 机会成本 E~`l/ W
O (442)order 定单 X{ f#kB]w
O (443)ordinary shares 普通股 Y>Fh<"A|$
O (444)out-of-date cheque 过期支票 0F
9p'_C
O (445)over capitalization 过分资本化 %! [3?|8~
O (446)overhead 制造费用 )6*)u/x:
O (447)overhead absorption rate 制造费用分配率 1h#e-Oyff
O (448)overhead cost 制造费用 S(PU"}vZy
O (449)overtrading 超过营业资金的经营 ,$(a,`s)
P (450)paid cheque 已付支票 D+"+m%^>C
P (451)paid-up share capital 认定股本 &n ~v;M
P (452)parent company 母公司 ;}}k*<
Z
P (453)pareto distribution 帕累托分布 x &*2R#Ai
P (454)participating preference shares 参与优先股 x}; sti R
P (455)partnership 合伙 d[`vd^hI
P (456)payable ledger 应付款项账户 _*f
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P (457)payback 回收期 v@Qfx V2
P (458)payments and receipts account 收入和支出报表 OCE hwB0
P (459)payments withheld 保留款额 |vtj0 ,[
P (460)payroll 工资单 PnZY%+[I
P (461)payroll analysis 工资分析 jJyS^*.X
P (462)percentage profit on turnover 利润对营业额比率 ~_a$5Y
P (463)period cost 期间成本 MJ<jF(_=
P (464)perpetual inventory 永续盘存 Iad&Z8E
P (465)personal account 记名账户 w\y)
P (466)PEPT 项目评审法 IsiBn(1
Z
P (467)petty cash account 备用金账户 ).IK[5Q `
P (468)petty cash voucher 备用金凭证 zI" 1.^Trn
P (469)physical inventory 实地盘存 FK~*X3'
P (470)planning 计划 eX i}-~o
P (471)planning horizon 计划时限
