N (428)number of days stock 存货周转天数 %oEvp{I
N (429)number of weeks stock 存货周转周数 :#zv,U&OC
O (430)objective classification 客体分类 2
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O (431)obsolescence 陈旧 @Tg +Kt
O (432)off balance sheet finance 资产负债表外筹资 +zn207.`
O (433)offer for sale 标价出售 *Me{G y
O (434)operating budget 经营预算 qJrMr4:F
O (435)operating lease 经营租赁 J?N9*ap)
O (436)operating statement 营业报表 uA2-&smw
O (437)operation time 操作时间 nH^RQ'19
O (438)operational control 经营控制 N:Zf4
O (439)operational gearing 经营杠杆
9
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O (440)operating plans 经营计划 oc3}L^aD
O (441)opportunity cost 机会成本 3
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O (442)order 定单 ;0`p"T0
O (443)ordinary shares 普通股
L=WB'*N
O (444)out-of-date cheque 过期支票 vswBK-w(Z
O (445)over capitalization 过分资本化 {Lm%zdk*k
O (446)overhead 制造费用 IB+)2 `
O (447)overhead absorption rate 制造费用分配率 Jf=$h20x
O (448)overhead cost 制造费用 eEG]JH
O (449)overtrading 超过营业资金的经营 6C|]Fm
P (450)paid cheque 已付支票 86,$ I+
P (451)paid-up share capital 认定股本 znl_~:.4]X
P (452)parent company 母公司 ^U4|TR6mub
P (453)pareto distribution 帕累托分布 _z
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P (454)participating preference shares 参与优先股 K'zG[[P
P (455)partnership 合伙 jL[
hB
P (456)payable ledger 应付款项账户 *PVv=SU
P (457)payback 回收期 vz_ZXy9Z
P (458)payments and receipts account 收入和支出报表 L7lRh=D
P (459)payments withheld 保留款额 f:-dw6a=s
P (460)payroll 工资单 E@F:U*A6%
P (461)payroll analysis 工资分析 2i3& 3oz]O
P (462)percentage profit on turnover 利润对营业额比率 d4#Ra%
P (463)period cost 期间成本 z.7'yJIP#
P (464)perpetual inventory 永续盘存 N%.DjH
P (465)personal account 记名账户 MjHjL~Tg
P (466)PEPT 项目评审法 Z/ypWoV(
P (467)petty cash account 备用金账户 )d|hIW]7(
P (468)petty cash voucher 备用金凭证 sR1
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P (469)physical inventory 实地盘存 CxOBH89(
P (470)planning 计划 $q6'VLPo
P (471)planning horizon 计划时限