N (428)number of days stock 存货周转天数 $pg1Av7l
N (429)number of weeks stock 存货周转周数 7D%}(pX
O (430)objective classification 客体分类 _<i*{;kR6
O (431)obsolescence 陈旧 w,QO!)j!
O (432)off balance sheet finance 资产负债表外筹资 zn@yt%PCV
O (433)offer for sale 标价出售 #n8jn#
O (434)operating budget 经营预算 3bW(VvgcL4
O (435)operating lease 经营租赁 ]TmxCTVL
O (436)operating statement 营业报表 h!L6NS_Q,
O (437)operation time 操作时间 z_LN*u
O (438)operational control 经营控制 Ce0YO~I
O (439)operational gearing 经营杠杆 7#BUd/
O (440)operating plans 经营计划 u`2[V4=L
O (441)opportunity cost 机会成本 ?yq1\G)]
O (442)order 定单 9As K=/Buf
O (443)ordinary shares 普通股 V
2WcPI^
O (444)out-of-date cheque 过期支票 6X@$xe847[
O (445)over capitalization 过分资本化 7FiQTS B:
O (446)overhead 制造费用 3M[b)At V.
O (447)overhead absorption rate 制造费用分配率 BL^8gtdn
O (448)overhead cost 制造费用 `:I<Jp
O (449)overtrading 超过营业资金的经营 ZRd,V~iz
P (450)paid cheque 已付支票 (wRJ"Nwu
P (451)paid-up share capital 认定股本 CF:s@Z+
P (452)parent company 母公司 ?$#,h30
P (453)pareto distribution 帕累托分布 vF ,iHzv
P (454)participating preference shares 参与优先股 #AJo75E%
P (455)partnership 合伙 Lh(`9(tX
P (456)payable ledger 应付款项账户 f2y:K6$'l*
P (457)payback 回收期 hi30|^l-
P (458)payments and receipts account 收入和支出报表 ?Hd/!I&
P (459)payments withheld 保留款额 &~xzp^&
P (460)payroll 工资单 EhOy<f[4W
P (461)payroll analysis 工资分析 ^<}eONa
P (462)percentage profit on turnover 利润对营业额比率 ,' m<YTF
P (463)period cost 期间成本 ]8qFxJ+2^
P (464)perpetual inventory 永续盘存 >
v~?Vd(
P (465)personal account 记名账户 2/c^3[ccR
P (466)PEPT 项目评审法 };:+0k/
P (467)petty cash account 备用金账户 [0(+E2/:2
P (468)petty cash voucher 备用金凭证 *)jhhw=34
P (469)physical inventory 实地盘存 -W:te7
P (470)planning 计划 f/Lyc=-]
P (471)planning horizon 计划时限