N (428)number of days stock 存货周转天数 0;-S){
N (429)number of weeks stock 存货周转周数 iaR^] |7_
O (430)objective classification 客体分类 sa~.qmqu
O (431)obsolescence 陈旧 >sE5zj|V
O (432)off balance sheet finance 资产负债表外筹资 {)eV) 2a
O (433)offer for sale 标价出售 -IR9^)
O (434)operating budget 经营预算 )>)_>[
O (435)operating lease 经营租赁 Te"<.0~1
O (436)operating statement 营业报表 T|p$Ddt`+
O (437)operation time 操作时间 B
0%kq7>g
O (438)operational control 经营控制 BPnZ"w_
O (439)operational gearing 经营杠杆 0;Y_@UVj
O (440)operating plans 经营计划 OC'cP[$ _
O (441)opportunity cost 机会成本 (U/xpj}
O (442)order 定单 ~BVg#_P
O (443)ordinary shares 普通股 'M\ou}P
O (444)out-of-date cheque 过期支票 .E_`*[ 5=
O (445)over capitalization 过分资本化 2-| oN/FD
O (446)overhead 制造费用 5Mb1==/R
O (447)overhead absorption rate 制造费用分配率 AZ5c^c)
O (448)overhead cost 制造费用 S
~lw5
O (449)overtrading 超过营业资金的经营 >RxZ-.,a
P (450)paid cheque 已付支票 :L9\`&}FS
P (451)paid-up share capital 认定股本 r+HJ_R,5A
P (452)parent company 母公司 17G7r\iNYq
P (453)pareto distribution 帕累托分布 Dyp'a
P (454)participating preference shares 参与优先股 Q]7Q4U
P (455)partnership 合伙 r]'AdJFt
P (456)payable ledger 应付款项账户 H BmjB
=
P (457)payback 回收期 /Mf45U<
P (458)payments and receipts account 收入和支出报表 uJG^>B?`b
P (459)payments withheld 保留款额 4EuZe:'X
P (460)payroll 工资单 C+}uH:I'L
P (461)payroll analysis 工资分析 9VIsLk54^
P (462)percentage profit on turnover 利润对营业额比率 7,|-%!p[
P (463)period cost 期间成本 bTKzwNx
P (464)perpetual inventory 永续盘存 J6Mm=bO5
P (465)personal account 记名账户 Arz>
P@EQ
P (466)PEPT 项目评审法 n$}c+1
P (467)petty cash account 备用金账户 1K,bmb xRt
P (468)petty cash voucher 备用金凭证 8(%iYs$
P (469)physical inventory 实地盘存 FFtj5e
P (470)planning 计划 @ky5XV
P (471)planning horizon 计划时限