N (428)number of days stock 存货周转天数 4 \Ig<C9
N (429)number of weeks stock 存货周转周数 ;@<Rh^g]
O (430)objective classification 客体分类 f`vu+nw
O (431)obsolescence 陈旧 n@te.,?A"
O (432)off balance sheet finance 资产负债表外筹资 T
B(K&3_D
O (433)offer for sale 标价出售 2
r';)8:
O (434)operating budget 经营预算 oAprM Z7Y
O (435)operating lease 经营租赁 p>=i'~lQ6
O (436)operating statement 营业报表 qokCVI-\
O (437)operation time 操作时间 I83 _x|$FZ
O (438)operational control 经营控制 80GBkFjV
O (439)operational gearing 经营杠杆 w!|jL
$5L
O (440)operating plans 经营计划 ?RPVd8PUhN
O (441)opportunity cost 机会成本 w.o>G2u
O (442)order 定单 P
y!$r
O (443)ordinary shares 普通股 S&J>15oWM`
O (444)out-of-date cheque 过期支票 vdaG?+_o
O (445)over capitalization 过分资本化 PJF1+I.%c#
O (446)overhead 制造费用 /e;E+
O (447)overhead absorption rate 制造费用分配率 aoHAB
<.C
O (448)overhead cost 制造费用 1:;S6{oQ
O (449)overtrading 超过营业资金的经营 *!r"+?0gN
P (450)paid cheque 已付支票 ?1.WF}X'
P (451)paid-up share capital 认定股本 q}|_]R_y
P (452)parent company 母公司 jB"IJ$cD
P (453)pareto distribution 帕累托分布 JUCp#[q
P (454)participating preference shares 参与优先股 6PyW(i(bs
P (455)partnership 合伙 8pXqgIbmb
P (456)payable ledger 应付款项账户 2|A?9aE%0
P (457)payback 回收期 Qf($F,)K
P (458)payments and receipts account 收入和支出报表 br,xw c
P (459)payments withheld 保留款额 lj /IN[U/
P (460)payroll 工资单 +5x{|!Pn
P (461)payroll analysis 工资分析 z'&tmje[?
P (462)percentage profit on turnover 利润对营业额比率 gvFs$X*^:
P (463)period cost 期间成本 -, uT8'
P (464)perpetual inventory 永续盘存 ZJ8"5RW
P (465)personal account 记名账户 _$KEE|9
P (466)PEPT 项目评审法 $d*PY_
P (467)petty cash account 备用金账户 #b9V&/ln
P (468)petty cash voucher 备用金凭证 4TRF -f
P (469)physical inventory 实地盘存 {,B.OM)J
P (470)planning 计划 y>>)Yo&|
P (471)planning horizon 计划时限