N (428)number of days stock 存货周转天数 pL"{Uqi
N (429)number of weeks stock 存货周转周数 nwU],{(Hgr
O (430)objective classification 客体分类 z'U.}27&o
O (431)obsolescence 陈旧 -K 'UXoU1
O (432)off balance sheet finance 资产负债表外筹资 \ZZ6r^99
O (433)offer for sale 标价出售 sfyLG3$/
O (434)operating budget 经营预算 ,*J@ic7"
O (435)operating lease 经营租赁 F:!6B b C
O (436)operating statement 营业报表 Gr\ ]6
O (437)operation time 操作时间 i%-yR DIX
O (438)operational control 经营控制 Vr
EGR$
O (439)operational gearing 经营杠杆 ENuL!H>;*
O (440)operating plans 经营计划 hzsQK_;S
O (441)opportunity cost 机会成本 7GOBb|
O (442)order 定单 c!ZZMCs
O (443)ordinary shares 普通股 [)Nt;|U
O (444)out-of-date cheque 过期支票 _y~6b{T
O (445)over capitalization 过分资本化 dd
O (446)overhead 制造费用 ,`}yJ*7
O (447)overhead absorption rate 制造费用分配率 w7Yu} JY^
O (448)overhead cost 制造费用 NPK;
O (449)overtrading 超过营业资金的经营 ]q1w@)]n}
P (450)paid cheque 已付支票 i1cd9
P (451)paid-up share capital 认定股本 h$&Tg_/'#D
P (452)parent company 母公司 E7L>5z
P (453)pareto distribution 帕累托分布 X"!j_*&ED
P (454)participating preference shares 参与优先股 2Mt$Dah
P (455)partnership 合伙 +MX~1RU+
P (456)payable ledger 应付款项账户 6Qkjr</
P (457)payback 回收期 ,{PN6B
P (458)payments and receipts account 收入和支出报表 F9
r5 Z
P (459)payments withheld 保留款额 gw)4P tb!
P (460)payroll 工资单 ~6f/jCluR%
P (461)payroll analysis 工资分析 (%X *b.n=
P (462)percentage profit on turnover 利润对营业额比率 C}h(WOcr`X
P (463)period cost 期间成本 l zFiZx
P (464)perpetual inventory 永续盘存 [c3!xHt5O
P (465)personal account 记名账户 K=N&kda
P (466)PEPT 项目评审法 rWTaCU^qV
P (467)petty cash account 备用金账户 HPt3WBRzS;
P (468)petty cash voucher 备用金凭证 IU8zidn&
P (469)physical inventory 实地盘存 R4'.QZ-x
P (470)planning 计划 28"1ONs3
P (471)planning horizon 计划时限