N (428)number of days stock 存货周转天数 f1}am<
N (429)number of weeks stock 存货周转周数 X!/o7<
O (430)objective classification 客体分类 w,qYT-R
O (431)obsolescence 陈旧 x8q3 Njr
O (432)off balance sheet finance 资产负债表外筹资 A(dWAe,
O (433)offer for sale 标价出售 k),!%6\(
O (434)operating budget 经营预算 LtIw{*3
O (435)operating lease 经营租赁 *4oj '}
O (436)operating statement 营业报表 t3b64J[A{
O (437)operation time 操作时间 k~+(X|!5w
O (438)operational control 经营控制 ~:M"JNcs
O (439)operational gearing 经营杠杆 ^:F |2
O (440)operating plans 经营计划 @%}4R`S0
O (441)opportunity cost 机会成本 n0*a.
O (442)order 定单 Q $5U5hb
O (443)ordinary shares 普通股 @+(TM5Ub
O (444)out-of-date cheque 过期支票 7UzbS,$x
O (445)over capitalization 过分资本化 M^twD*
O (446)overhead 制造费用 "spAYk\
O (447)overhead absorption rate 制造费用分配率 Rz_fNlA
O (448)overhead cost 制造费用 eYD|`)-f<^
O (449)overtrading 超过营业资金的经营
Y o$NE
P (450)paid cheque 已付支票 q;{# ~<"+
P (451)paid-up share capital 认定股本 EX.`6,:+2
P (452)parent company 母公司 '.8E_Jd0E
P (453)pareto distribution 帕累托分布 )QO"1#zg@c
P (454)participating preference shares 参与优先股 ,&X7D]
P (455)partnership 合伙 +>,4d
P (456)payable ledger 应付款项账户 RO10$1IW.2
P (457)payback 回收期 Ous_269cM
P (458)payments and receipts account 收入和支出报表 4?s
~S. %
P (459)payments withheld 保留款额 Spt]<~
P (460)payroll 工资单 RV2s@<0p
P (461)payroll analysis 工资分析 7Ne`F(c
P (462)percentage profit on turnover 利润对营业额比率 Aa#WhF
P (463)period cost 期间成本 +dIO+(
&g
P (464)perpetual inventory 永续盘存 >PD*)Uq&
P (465)personal account 记名账户 y>DvD)
P (466)PEPT 项目评审法 ?k7z5ow
P (467)petty cash account 备用金账户 >,V~-Tp
P (468)petty cash voucher 备用金凭证 J4
Tc q
P (469)physical inventory 实地盘存 7Y>17=|
P (470)planning 计划 Eoo[)V#x{
P (471)planning horizon 计划时限