N (428)number of days stock 存货周转天数 ,{:qbt
N (429)number of weeks stock 存货周转周数 m[y~-n
O (430)objective classification 客体分类 rMJ@oc
O (431)obsolescence 陈旧 gh[q*%#
O (432)off balance sheet finance 资产负债表外筹资 Jgr;'U$
O (433)offer for sale 标价出售 }*9F `=%F
O (434)operating budget 经营预算 ;sYDs71y
O (435)operating lease 经营租赁 PO'K?hVS^w
O (436)operating statement 营业报表 lt4IoE`tk?
O (437)operation time 操作时间 uZ_?x~V/
O (438)operational control 经营控制 y_[VhZ%
O (439)operational gearing 经营杠杆 p@Os
O (440)operating plans 经营计划 y~]D402Cx
O (441)opportunity cost 机会成本 S"Vr+x?
O (442)order 定单 :,p3&2I
O (443)ordinary shares 普通股 uy"i3xD6-
O (444)out-of-date cheque 过期支票 &/^p:I
O (445)over capitalization 过分资本化 kb
~
s,@p
O (446)overhead 制造费用
\
2El>>
O (447)overhead absorption rate 制造费用分配率 :tFcPc'
O (448)overhead cost 制造费用 ,V]FAIJ
O (449)overtrading 超过营业资金的经营 ]g9SUFM
P (450)paid cheque 已付支票 n7ZJ< ~wl
P (451)paid-up share capital 认定股本 @(=?x:j
P (452)parent company 母公司 N4VZl[7?
P (453)pareto distribution 帕累托分布 w-)JCdS6Tb
P (454)participating preference shares 参与优先股 +foz
E?
P (455)partnership 合伙 !p\
@1?
P (456)payable ledger 应付款项账户 '.pGkXyQ
P (457)payback 回收期 .Gr"|uII
P (458)payments and receipts account 收入和支出报表 7Tr '<(A
P (459)payments withheld 保留款额 C<:wSS^@1
P (460)payroll 工资单 D8w.r"ne
P (461)payroll analysis 工资分析 {c?{M.R
P (462)percentage profit on turnover 利润对营业额比率 hA/Es?U]
P (463)period cost 期间成本 ho^c#>81
P (464)perpetual inventory 永续盘存 [m< jM[w{
P (465)personal account 记名账户 k
"7,-0gz
P (466)PEPT 项目评审法 9b-4BON{P
P (467)petty cash account 备用金账户 VrT-6r'Y
P (468)petty cash voucher 备用金凭证 gJwX
P (469)physical inventory 实地盘存 {s*1QBM$\Z
P (470)planning 计划 !Y UT*
P (471)planning horizon 计划时限