N (428)number of days stock 存货周转天数 sBX-X$*N
N (429)number of weeks stock 存货周转周数 m"eteA,"k_
O (430)objective classification 客体分类 X;F8_+Np
O (431)obsolescence 陈旧 cZ8.TsI~
O (432)off balance sheet finance 资产负债表外筹资 s"KJiQKGM
O (433)offer for sale 标价出售 W!Gdf^Yy<
O (434)operating budget 经营预算 w*9br SK
O (435)operating lease 经营租赁 \c,pEXG
O (436)operating statement 营业报表 5Qwh(C^H
O (437)operation time 操作时间 k;W@
LfP
O (438)operational control 经营控制 6?tlU>A2s
O (439)operational gearing 经营杠杆 &<TzG
B*
O (440)operating plans 经营计划 l\0w;:
N3
O (441)opportunity cost 机会成本 8)*2@-Rp
O (442)order 定单 5Z/7kU=I
O (443)ordinary shares 普通股 q/9H..6
O (444)out-of-date cheque 过期支票 zw<p74DH
O (445)over capitalization 过分资本化 >r@
.F%
O (446)overhead 制造费用 @&F@I3`{
O (447)overhead absorption rate 制造费用分配率 )::>q5c
O (448)overhead cost 制造费用 X!hIwi A,t
O (449)overtrading 超过营业资金的经营 VXBY8;+Yp
P (450)paid cheque 已付支票 :'L2J
P (451)paid-up share capital 认定股本 URgk^nt2p
P (452)parent company 母公司 = {'pUU
P (453)pareto distribution 帕累托分布 N7r_77%m0
P (454)participating preference shares 参与优先股 {~GYj%-^
P (455)partnership 合伙 ~5
N)f
UI\
P (456)payable ledger 应付款项账户 4LcX<BU9
P (457)payback 回收期 9I7\D8r
P (458)payments and receipts account 收入和支出报表 6DTTV66
P (459)payments withheld 保留款额 LWoG4s?w
P (460)payroll 工资单 ocbB&
P (461)payroll analysis 工资分析 asiov[o;
P (462)percentage profit on turnover 利润对营业额比率 1F8 W9b^D
P (463)period cost 期间成本 /PBaIoJE
P (464)perpetual inventory 永续盘存 8M,9kXq{L
P (465)personal account 记名账户 3f Xv4R;!:
P (466)PEPT 项目评审法 Y}*\[}l:&x
P (467)petty cash account 备用金账户 -ezY= 0Q&
P (468)petty cash voucher 备用金凭证 n]_[NR) i
P (469)physical inventory 实地盘存 RgdysyB
P (470)planning 计划 8(g:HR*;
P (471)planning horizon 计划时限