N (428)number of days stock 存货周转天数 2h:*lV^
N (429)number of weeks stock 存货周转周数 6
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O (430)objective classification 客体分类 QC/%|M0 {
O (431)obsolescence 陈旧 wtm=
O (432)off balance sheet finance 资产负债表外筹资 &\w:jI44Bs
O (433)offer for sale 标价出售 =Fu~ 0W c
O (434)operating budget 经营预算 o3=2`BvJ
O (435)operating lease 经营租赁 8v|?g8e3
O (436)operating statement 营业报表 k; )t}7(
O (437)operation time 操作时间 bUcq
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O (438)operational control 经营控制 P LH
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O (439)operational gearing 经营杠杆 71)DLGL
O (440)operating plans 经营计划 oQsls9t
O (441)opportunity cost 机会成本 at(oe pq
O (442)order 定单
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O (443)ordinary shares 普通股 ;";#{ B:
O (444)out-of-date cheque 过期支票 e<.O'!=7Y
O (445)over capitalization 过分资本化 qFV }Y0w
O (446)overhead 制造费用 T/9`VB%N
O (447)overhead absorption rate 制造费用分配率 XkGS3EY
O (448)overhead cost 制造费用 CVa?L"lK
O (449)overtrading 超过营业资金的经营 OVy ZyZ#
P (450)paid cheque 已付支票 Uu}a! V
P (451)paid-up share capital 认定股本 cq?&edjP
P (452)parent company 母公司 o?T01t=
P (453)pareto distribution 帕累托分布 =.< S3?
P (454)participating preference shares 参与优先股 `fL81)!jI#
P (455)partnership 合伙 [H-r0A h
P (456)payable ledger 应付款项账户 7B
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P (457)payback 回收期 DrY5Q&S
P (458)payments and receipts account 收入和支出报表 IN{ 1itE
P (459)payments withheld 保留款额 iUH{rh!
P (460)payroll 工资单 j 1Ng
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P (461)payroll analysis 工资分析 {(00,6M)i
P (462)percentage profit on turnover 利润对营业额比率 ud ld[f.
P (463)period cost 期间成本 et-<ib<lY
P (464)perpetual inventory 永续盘存 H 0 %;t
P (465)personal account 记名账户 ~
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P (466)PEPT 项目评审法 &a/F"?9jL
P (467)petty cash account 备用金账户 z]\CI:
P (468)petty cash voucher 备用金凭证 I"_``*/1
P (469)physical inventory 实地盘存 +6i~Rx>
P (470)planning 计划 @ xBw'
P (471)planning horizon 计划时限
