N (428)number of days stock 存货周转天数 S%b7NK
N (429)number of weeks stock 存货周转周数 GEq?^z~i
O (430)objective classification 客体分类 b0]y$
*{j
O (431)obsolescence 陈旧 B`a5%asJn
O (432)off balance sheet finance 资产负债表外筹资 #;U_ L`q
O (433)offer for sale 标价出售 lY_E=K]
O (434)operating budget 经营预算
PA"xb3@I
O (435)operating lease 经营租赁 ([s}bD.9
O (436)operating statement 营业报表 |jW82L+!N%
O (437)operation time 操作时间 pB{QO4qn
O (438)operational control 经营控制 ,,oiL
O (439)operational gearing 经营杠杆 L <Q1acoZm
O (440)operating plans 经营计划 K z !-w
O (441)opportunity cost 机会成本 s4lkhoN\t
O (442)order 定单 GVZ/`^ndM
O (443)ordinary shares 普通股 AFL* a*
O (444)out-of-date cheque 过期支票 0@1AH<
O (445)over capitalization 过分资本化 \1f$]oS
O (446)overhead 制造费用 .x$+7$G
O (447)overhead absorption rate 制造费用分配率 -MoI{3a
O (448)overhead cost 制造费用 H"d.yZM0
O (449)overtrading 超过营业资金的经营 Ul OoMGg
P (450)paid cheque 已付支票 aT"q}UTK
P (451)paid-up share capital 认定股本 fk`y}#7M
P (452)parent company 母公司 W,YzD&f=uS
P (453)pareto distribution 帕累托分布 k( 1rp|qf
P (454)participating preference shares 参与优先股 TPp%II'*
P (455)partnership 合伙 [#n~ L6
P (456)payable ledger 应付款项账户 \uQB%yMoz
P (457)payback 回收期 -G]\"ZGi
P (458)payments and receipts account 收入和支出报表 >+R`3|o
'
P (459)payments withheld 保留款额 tR!eY t
P (460)payroll 工资单 r#rQ3&Vn
P (461)payroll analysis 工资分析 .Xh ^L
P (462)percentage profit on turnover 利润对营业额比率 R3wK@D
P (463)period cost 期间成本 M[D`)7=b
P (464)perpetual inventory 永续盘存 gA~BhDS
P (465)personal account 记名账户 BqK|4-Pf
P (466)PEPT 项目评审法 J@(=#z8xS
P (467)petty cash account 备用金账户 S1wt>}w0$
P (468)petty cash voucher 备用金凭证 aB-*l
%x
P (469)physical inventory 实地盘存 /K<Xr[z~y
P (470)planning 计划 }8GCO
Y
P (471)planning horizon 计划时限