N (428)number of days stock 存货周转天数 ;;l(
N (429)number of weeks stock 存货周转周数 T("Fh}
O (430)objective classification 客体分类 ^D vaT9s
O (431)obsolescence 陈旧 2px5>4<
O (432)off balance sheet finance 资产负债表外筹资 pLyX9C
O (433)offer for sale 标价出售 to:hMd1T
O (434)operating budget 经营预算 OQ!mL
3 f
O (435)operating lease 经营租赁 X4%*&L
O (436)operating statement 营业报表 =WDf [?ED
O (437)operation time 操作时间 8oA6'%.e
O (438)operational control 经营控制 }[i35f[w
O (439)operational gearing 经营杠杆 \V:
_Zs
O (440)operating plans 经营计划 rZpc"<U
O (441)opportunity cost 机会成本 3_ Oq4 /
O (442)order 定单 ;iS}<TA
O (443)ordinary shares 普通股 !4oYQB
O (444)out-of-date cheque 过期支票 ~{d94o.
O (445)over capitalization 过分资本化 cRU.
O (446)overhead 制造费用 Zjo9c{\
O (447)overhead absorption rate 制造费用分配率 n,Ux>L
O (448)overhead cost 制造费用 ?0_i{BvN
O (449)overtrading 超过营业资金的经营 |<BTK_R
P (450)paid cheque 已付支票 Yq5}r?N
P (451)paid-up share capital 认定股本 xR1g
P (452)parent company 母公司 +m>Kb edl
P (453)pareto distribution 帕累托分布 uVisU%p
P (454)participating preference shares 参与优先股 4r5,kOFWb
P (455)partnership 合伙
K9 0Zf
P (456)payable ledger 应付款项账户 Bpk%,* $*)
P (457)payback 回收期 );Gt!]p`;
P (458)payments and receipts account 收入和支出报表 >Zmpsa+
P (459)payments withheld 保留款额 ;=u HK'{
P (460)payroll 工资单 Ho"FB|e
P (461)payroll analysis 工资分析 9`09.`U9[
P (462)percentage profit on turnover 利润对营业额比率 KCC S7l/
P (463)period cost 期间成本 _=}Y
l R
P (464)perpetual inventory 永续盘存 4Nq n47|>e
P (465)personal account 记名账户 Nw|Lrn*h!
P (466)PEPT 项目评审法 }#yR a Ip
P (467)petty cash account 备用金账户 pr;L~$JW
P (468)petty cash voucher 备用金凭证 C($`'~b
P (469)physical inventory 实地盘存 EkTen:{G
P (470)planning 计划 y>~Ke UC
P (471)planning horizon 计划时限
