N (428)number of days stock 存货周转天数 Y\CR*om!W
N (429)number of weeks stock 存货周转周数 Y8*k18~
O (430)objective classification 客体分类 N*d
)<8_
O (431)obsolescence 陈旧 hYm$Sx(=
O (432)off balance sheet finance 资产负债表外筹资 o: \&4z&=
O (433)offer for sale 标价出售 ,
mpvGvAI
O (434)operating budget 经营预算 CYIp 3D'k
O (435)operating lease 经营租赁 2.Kbj^
O (436)operating statement 营业报表 @y)'h]d
O (437)operation time 操作时间 #g)$m}tv?
O (438)operational control 经营控制 Gp}:U>V)
O (439)operational gearing 经营杠杆 F%Te0l
O (440)operating plans 经营计划 RPb/U8
O (441)opportunity cost 机会成本 UG)XA-ez
O (442)order 定单 +59tX2@Q
O (443)ordinary shares 普通股 ym>>5 (bni
O (444)out-of-date cheque 过期支票 ^]iIvIp
O (445)over capitalization 过分资本化 - v\n0Jt
O (446)overhead 制造费用 L;wfTZa
O (447)overhead absorption rate 制造费用分配率 P=Au~2X
O (448)overhead cost 制造费用 z]P=>w
O (449)overtrading 超过营业资金的经营 K YSyz)M}
P (450)paid cheque 已付支票 z|';Y!kQ
P (451)paid-up share capital 认定股本 (eTe`
P (452)parent company 母公司 H@!\?5I
P (453)pareto distribution 帕累托分布 <<xUh|zE
P (454)participating preference shares 参与优先股 s)?=4zJ
P (455)partnership 合伙 Ww8C}2g3
P (456)payable ledger 应付款项账户 _RzwE$+9
P (457)payback 回收期 wUnz D)
P (458)payments and receipts account 收入和支出报表 LyEM^d]
P (459)payments withheld 保留款额 Q> Lh.U,{
P (460)payroll 工资单 }3G`f> s
P (461)payroll analysis 工资分析 [K(|V
P (462)percentage profit on turnover 利润对营业额比率 C26vH#C
P (463)period cost 期间成本
/}%$fB
P (464)perpetual inventory 永续盘存 H9 d!-9I
P (465)personal account 记名账户 Z/y&;
N4
P (466)PEPT 项目评审法 %/b3G*$W
P (467)petty cash account 备用金账户 Ek0zFnb[Gx
P (468)petty cash voucher 备用金凭证 7=$@bHEF#*
P (469)physical inventory 实地盘存 9qhX\, h
P (470)planning 计划 |sQC:y>
P (471)planning horizon 计划时限