N (428)number of days stock 存货周转天数 TF?~vS%@P
N (429)number of weeks stock 存货周转周数 Z# %s/TL
O (430)objective classification 客体分类 uN=f(-"
O (431)obsolescence 陈旧 PXFu
O (432)off balance sheet finance 资产负债表外筹资 O4cBn{Dq9
O (433)offer for sale 标价出售 T m2+/qO,
O (434)operating budget 经营预算 uT>"(wnJ|
O (435)operating lease 经营租赁 OHv4Yy]$B
O (436)operating statement 营业报表 30YH}b#B
O (437)operation time 操作时间 ?-'G
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O (438)operational control 经营控制 tB`IBuy9!"
O (439)operational gearing 经营杠杆 Z>[n~{-,p
O (440)operating plans 经营计划 Y,?kS
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O (441)opportunity cost 机会成本 QJSi|&Rx&?
O (442)order 定单 Sqx'nXgO
O (443)ordinary shares 普通股 KMx
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O (444)out-of-date cheque 过期支票 \A6}=
O (445)over capitalization 过分资本化 7NkMr8[}F
O (446)overhead 制造费用 (
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O (447)overhead absorption rate 制造费用分配率 LK<ZF=z]Z
O (448)overhead cost 制造费用 /!sGO:
O (449)overtrading 超过营业资金的经营 q|
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P (450)paid cheque 已付支票 R5xV_;wD
P (451)paid-up share capital 认定股本 0J6
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P (452)parent company 母公司 K j~!E
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P (453)pareto distribution 帕累托分布 5cb8=W-
P (454)participating preference shares 参与优先股 p)?6~\F:
P (455)partnership 合伙 +R_s(2vz
P (456)payable ledger 应付款项账户 4KR$s Kq$q
P (457)payback 回收期 Z&n#*rQ7[
P (458)payments and receipts account 收入和支出报表 MkWbPm)
P (459)payments withheld 保留款额 @O|
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P (460)payroll 工资单 o(C;;C(*{
P (461)payroll analysis 工资分析 T%A"E,#
P (462)percentage profit on turnover 利润对营业额比率 K1w:JA6(
P (463)period cost 期间成本 +UiJWO
P (464)perpetual inventory 永续盘存 !DD4Bqez
P (465)personal account 记名账户 %pLqX61t=
P (466)PEPT 项目评审法 ,hZ?]P&
P (467)petty cash account 备用金账户 ]TN/n%\
P (468)petty cash voucher 备用金凭证 )2
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P (469)physical inventory 实地盘存 E)|Bl>
P (470)planning 计划
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P (471)planning horizon 计划时限