N (428)number of days stock 存货周转天数 ,^T2hY`
N (429)number of weeks stock 存货周转周数 !%=k/|#
O (430)objective classification 客体分类 evP`&23tP
O (431)obsolescence 陈旧 }=
)"uv
O (432)off balance sheet finance 资产负债表外筹资 m 9Q{ )?J7
O (433)offer for sale 标价出售 O#k+.LU
O (434)operating budget 经营预算 sk/ Mh8z
O (435)operating lease 经营租赁 A O]e^Q
O (436)operating statement 营业报表 5lbh
"m=
O (437)operation time 操作时间 !<'R%<E3 Q
O (438)operational control 经营控制 J0o[WD$A x
O (439)operational gearing 经营杠杆 y3GIR
f;>
O (440)operating plans 经营计划 ~yg9ZM
O (441)opportunity cost 机会成本 =cY]cPO
O (442)order 定单 umYdr'p!v
O (443)ordinary shares 普通股 ,k
I1"@Tu
O (444)out-of-date cheque 过期支票 &kt#p;/p?
O (445)over capitalization 过分资本化 p`0Tpgi
O (446)overhead 制造费用 P'';F}NwfX
O (447)overhead absorption rate 制造费用分配率 F.9|$g*ip
O (448)overhead cost 制造费用 7Q&P4{hi0
O (449)overtrading 超过营业资金的经营 oKiu6=
P (450)paid cheque 已付支票 z'*>Tk8h
P (451)paid-up share capital 认定股本 7va%-&. &t
P (452)parent company 母公司 e V#H"fM
P (453)pareto distribution 帕累托分布 9EW 7,m{A
P (454)participating preference shares 参与优先股 a1&^P1.
P (455)partnership 合伙 'rg V]Oy
P (456)payable ledger 应付款项账户 O jmz /W
P (457)payback 回收期 L gYzGlJp
P (458)payments and receipts account 收入和支出报表 M~4!gKs
P (459)payments withheld 保留款额 [; bLlS,
P (460)payroll 工资单 OduTg^R
P (461)payroll analysis 工资分析 `Hqu 2
'`
P (462)percentage profit on turnover 利润对营业额比率 'Z[R*Ikzq
P (463)period cost 期间成本 6W o7q\ "
P (464)perpetual inventory 永续盘存 wO9<A n
P (465)personal account 记名账户 yO)Qg* r
P (466)PEPT 项目评审法 |k0V Ji
P (467)petty cash account 备用金账户 <dZ{E 7l
P (468)petty cash voucher 备用金凭证 im`^_zebj
P (469)physical inventory 实地盘存 pD9c%P
P (470)planning 计划 TnrMR1Zx
P (471)planning horizon 计划时限
