N (428)number of days stock 存货周转天数 iw0|A
N (429)number of weeks stock 存货周转周数 q+?>shqsZ
O (430)objective classification 客体分类 ;ep@
)Y
O (431)obsolescence 陈旧 y)0wM~E;2
O (432)off balance sheet finance 资产负债表外筹资 'D17]Lp~.
O (433)offer for sale 标价出售 \. _TOE9L
O (434)operating budget 经营预算 T;Zv^:]0
O (435)operating lease 经营租赁 sq1v._^s
O (436)operating statement 营业报表 *|^}=ioj*
O (437)operation time 操作时间 *;X,yEK[
O (438)operational control 经营控制 /4bHN:I]M
O (439)operational gearing 经营杠杆 %xhA2
O (440)operating plans 经营计划 ,'^^OLez
O (441)opportunity cost 机会成本 oV=~Q#v
O (442)order 定单 m5KAKpCR,
O (443)ordinary shares 普通股 3W.
5[;}
O (444)out-of-date cheque 过期支票 vu=`s|R
O (445)over capitalization 过分资本化 #SIIhpjA(
O (446)overhead 制造费用 U7le> d;L
O (447)overhead absorption rate 制造费用分配率 L6IF0`M<,I
O (448)overhead cost 制造费用 aW@J]slg
O (449)overtrading 超过营业资金的经营 ^rIe"Kx
P (450)paid cheque 已付支票 Gz@/:dW^vZ
P (451)paid-up share capital 认定股本 )]P%=
P (452)parent company 母公司 E6_.Q `!ll
P (453)pareto distribution 帕累托分布 !Ng~;2GoA
P (454)participating preference shares 参与优先股 VKb'!Ystl
P (455)partnership 合伙 {j4J(dtO
P (456)payable ledger 应付款项账户 ebmU~6v k
P (457)payback 回收期 9#D?wR#J=
P (458)payments and receipts account 收入和支出报表 d;WXlE;
P (459)payments withheld 保留款额 J4>k9~q
P (460)payroll 工资单 3_cZaru
P (461)payroll analysis 工资分析 f<}>*xH/k
P (462)percentage profit on turnover 利润对营业额比率 #Ss lH
P (463)period cost 期间成本 HVkq{W|w
P (464)perpetual inventory 永续盘存 GjGt'
m*
P (465)personal account 记名账户 a?5R;I B
P (466)PEPT 项目评审法 'Nn>W5#)
)
P (467)petty cash account 备用金账户 usz H1@g'
P (468)petty cash voucher 备用金凭证 {Bm
7'%i
P (469)physical inventory 实地盘存 J sc`^a%`'
P (470)planning 计划 2/M:KR
P (471)planning horizon 计划时限