N (428)number of days stock 存货周转天数 oJk$ +v6
N (429)number of weeks stock 存货周转周数 @
P=eu3
O (430)objective classification 客体分类 cs ?@Ri=g
O (431)obsolescence 陈旧 s'V8PN+-
O (432)off balance sheet finance 资产负债表外筹资 ~[i,f0O,
O (433)offer for sale 标价出售 G~{xTpL
O (434)operating budget 经营预算 I
[J0r
O (435)operating lease 经营租赁 *mM+(]8US
O (436)operating statement 营业报表 TXi$Q%0W
O (437)operation time 操作时间 dJ#.
m
O (438)operational control 经营控制 =#i#IF42?
O (439)operational gearing 经营杠杆 GRC=G&G
O (440)operating plans 经营计划 TA}z3!-y*
O (441)opportunity cost 机会成本 >a]4}
O (442)order 定单 -ANp88a
O (443)ordinary shares 普通股 #=f ]"uM<
O (444)out-of-date cheque 过期支票 `F>1xMm
O (445)over capitalization 过分资本化 $
;/Ny)"
O (446)overhead 制造费用 (WK$
)f
O (447)overhead absorption rate 制造费用分配率 4[]R?lL
O (448)overhead cost 制造费用 vpY|S2w)Bp
O (449)overtrading 超过营业资金的经营 BEM+FG
P (450)paid cheque 已付支票 xa#:oKF3
P (451)paid-up share capital 认定股本 %8kbX
P (452)parent company 母公司 7cn"@h rJ
P (453)pareto distribution 帕累托分布 hnM|=[wM
P (454)participating preference shares 参与优先股 FeS6>/
P (455)partnership 合伙 i&^?p|eKa
P (456)payable ledger 应付款项账户 }TRr*]
P<%
P (457)payback 回收期 v&U'%1|
P (458)payments and receipts account 收入和支出报表 S\Qh#yFT
P (459)payments withheld 保留款额 u pf7:gk +
P (460)payroll 工资单 @T1/S&F=
P (461)payroll analysis 工资分析 {Gs&u>>R"^
P (462)percentage profit on turnover 利润对营业额比率 VG'oy
P (463)period cost 期间成本 #kX=$Bzk
P (464)perpetual inventory 永续盘存 k6~k
P (465)personal account 记名账户 &_&])V)<\S
P (466)PEPT 项目评审法 Y}"|J ~
P (467)petty cash account 备用金账户 sp[nKo^
P (468)petty cash voucher 备用金凭证 o><~ .T=d&
P (469)physical inventory 实地盘存 sm}v0V.Js
P (470)planning 计划 M~7?m/Wj
P (471)planning horizon 计划时限