N (428)number of days stock 存货周转天数 q-c9YOz _
N (429)number of weeks stock 存货周转周数 hjCFN1 #Sa
O (430)objective classification 客体分类 G dZ_
O (431)obsolescence 陈旧 >~O36q^w
O (432)off balance sheet finance 资产负债表外筹资 >:W 7f2%8`
O (433)offer for sale 标价出售 -TnvX
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O (434)operating budget 经营预算 Hya ";'
O (435)operating lease 经营租赁 !'uLV#Y EZ
O (436)operating statement 营业报表 kOfq6[JC
O (437)operation time 操作时间 !eb} jL
O (438)operational control 经营控制 C;m 7 ~R
O (439)operational gearing 经营杠杆 !3~Vo Nh,
O (440)operating plans 经营计划 Z4S0{:XY
O (441)opportunity cost 机会成本 j.C)KwelBS
O (442)order 定单 a
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O (443)ordinary shares 普通股 jO'+r'2B9
O (444)out-of-date cheque 过期支票 q Gnd h
O (445)over capitalization 过分资本化 ]W,K}~!
O (446)overhead 制造费用 a`}b'X:
O (447)overhead absorption rate 制造费用分配率 ** \B P,]}
O (448)overhead cost 制造费用 V>#iR>w_4,
O (449)overtrading 超过营业资金的经营 u3{ gX{ so
P (450)paid cheque 已付支票 SB5[PDL_q
P (451)paid-up share capital 认定股本 Lo, z7 "8
P (452)parent company 母公司 BKoc;20;
P (453)pareto distribution 帕累托分布 M1._{Jw5
P (454)participating preference shares 参与优先股 StUiL>9T#
P (455)partnership 合伙 aQa x85
P (456)payable ledger 应付款项账户 6T%5vg_};'
P (457)payback 回收期 ; n2|pC^
P (458)payments and receipts account 收入和支出报表 UN`F|~@v
P (459)payments withheld 保留款额 e2#"o{+@
P (460)payroll 工资单 m35Blg34
P (461)payroll analysis 工资分析 j7;v'eA`;7
P (462)percentage profit on turnover 利润对营业额比率 bH7[6#y$
P (463)period cost 期间成本 Qy ;
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P (464)perpetual inventory 永续盘存 jE)&`yZ5
P (465)personal account 记名账户 oO k.Fq
P (466)PEPT 项目评审法 %hK?\Pg3=E
P (467)petty cash account 备用金账户 1jZ:@M :
P (468)petty cash voucher 备用金凭证 Y""- U3;T~
P (469)physical inventory 实地盘存 9kPwUAw
P (470)planning 计划 fShf4G_w\
P (471)planning horizon 计划时限
