N (428)number of days stock 存货周转天数 gEsD7]o(=
N (429)number of weeks stock 存货周转周数 |(*btdqy3
O (430)objective classification 客体分类 rhQ+ylt8I
O (431)obsolescence 陈旧 { 22ey`@`h
O (432)off balance sheet finance 资产负债表外筹资 Z(tJd,
O (433)offer for sale 标价出售 Q2Ey RFT
O (434)operating budget 经营预算 *5BVL_:~J
O (435)operating lease 经营租赁 >*gf1"
O (436)operating statement 营业报表 eA2*}"W
O (437)operation time 操作时间 9)]`l
e
O (438)operational control 经营控制 hNZ_=
<D!
O (439)operational gearing 经营杠杆 9&=%shOc+x
O (440)operating plans 经营计划 5I6?gv/
O (441)opportunity cost 机会成本 9C,gJp}P
O (442)order 定单 o
g9|}E>
O (443)ordinary shares 普通股 )e PQxx
O (444)out-of-date cheque 过期支票 Bf00&PE;
O (445)over capitalization 过分资本化 75^*4[
O (446)overhead 制造费用 EiC["M'}
O (447)overhead absorption rate 制造费用分配率 Y=<ABtertS
O (448)overhead cost 制造费用 @w= =*.x
O (449)overtrading 超过营业资金的经营 :KvZP:T
P (450)paid cheque 已付支票 EeQ8Uxb7
P (451)paid-up share capital 认定股本 G@D;_$a
P (452)parent company 母公司 89D`!`Ah]
P (453)pareto distribution 帕累托分布 !gLJBp
P (454)participating preference shares 参与优先股 ag:<%\2c
P (455)partnership 合伙 85io%>&0
P (456)payable ledger 应付款项账户 uGXvP(Pg'
P (457)payback 回收期 ,?j!c*
P (458)payments and receipts account 收入和支出报表 {@7UfJh>
P (459)payments withheld 保留款额 6Zw$F3 <
P (460)payroll 工资单 p%>!1_'(
P (461)payroll analysis 工资分析 "~=}&
P (462)percentage profit on turnover 利润对营业额比率 g~K-'Nw
P (463)period cost 期间成本 Pfvb?Hy
P (464)perpetual inventory 永续盘存 w/o8R3F
P (465)personal account 记名账户 V4"o.G3\o
P (466)PEPT 项目评审法 CpN*1s})d
P (467)petty cash account 备用金账户 9<CUm"%J
P (468)petty cash voucher 备用金凭证 `O3#/1+
P (469)physical inventory 实地盘存 Q_,!(N
P (470)planning 计划 sOWP0xY
P (471)planning horizon 计划时限