N (428)number of days stock 存货周转天数 "1_eZ `
N (429)number of weeks stock 存货周转周数 +/*,%TdQ4
O (430)objective classification 客体分类 k8w }2Vw
O (431)obsolescence 陈旧 ($&i\e31N
O (432)off balance sheet finance 资产负债表外筹资 ve_TpP
O (433)offer for sale 标价出售 [5^"U+`{x
O (434)operating budget 经营预算 U#R=y:O?
O (435)operating lease 经营租赁 r8rU+4\8<
O (436)operating statement 营业报表 K"-.K]O8E%
O (437)operation time 操作时间 `~QS3zq
O (438)operational control 经营控制 J< BBM.^ ]
O (439)operational gearing 经营杠杆 6}A1^RB+w
O (440)operating plans 经营计划 S1NM9xHJ
O (441)opportunity cost 机会成本 85Y
E6^y
O (442)order 定单 $5T3JOFz
O (443)ordinary shares 普通股 yhg^1l|t,
O (444)out-of-date cheque 过期支票 m[,!
orq
O (445)over capitalization 过分资本化 OF'y]W&
O (446)overhead 制造费用 B/g.bh~)q
O (447)overhead absorption rate 制造费用分配率 GZQy~Uk~
O (448)overhead cost 制造费用 >8+:{NW
O (449)overtrading 超过营业资金的经营 `WSm/4
m
P (450)paid cheque 已付支票 .4pWyqU)!
P (451)paid-up share capital 认定股本 &m_4#
P (452)parent company 母公司 i/`N~r
P (453)pareto distribution 帕累托分布 ] Ec\!,54u
P (454)participating preference shares 参与优先股 X*6bsYbK-
P (455)partnership 合伙 Vr0-e
vwfo
P (456)payable ledger 应付款项账户 ZW
n j-
P (457)payback 回收期 XqMJe'%r
P (458)payments and receipts account 收入和支出报表 y`!~JL*
P (459)payments withheld 保留款额 {(#Dou
P (460)payroll 工资单 OD
09XO
P (461)payroll analysis 工资分析 7(AB5.O
P (462)percentage profit on turnover 利润对营业额比率 0L1NZY^!
P (463)period cost 期间成本 { [ QCuR
P (464)perpetual inventory 永续盘存 &u0JzK
P (465)personal account 记名账户 1*<m,.$
P (466)PEPT 项目评审法 'H- : >'k
P (467)petty cash account 备用金账户 :r* skV|
P (468)petty cash voucher 备用金凭证 6tBL?'pG
P (469)physical inventory 实地盘存 5SKj% %B2,
P (470)planning 计划 )e`$' y@L$
P (471)planning horizon 计划时限
