N (428)number of days stock 存货周转天数 UUEbtZH;
N (429)number of weeks stock 存货周转周数 qF4=MQm\aE
O (430)objective classification 客体分类 4\y>pXML-U
O (431)obsolescence 陈旧 GB{Q)L
O (432)off balance sheet finance 资产负债表外筹资 "O<TNSbrC
O (433)offer for sale 标价出售 }*,z~y}V#
O (434)operating budget 经营预算 N{?Qkkgx
O (435)operating lease 经营租赁 Fiaeo0
O (436)operating statement 营业报表 (d# W3
O (437)operation time 操作时间 /vAA]n8
O (438)operational control 经营控制 Z&5cJk
W
O (439)operational gearing 经营杠杆 xPMX\aI|l
O (440)operating plans 经营计划 lB(P+yY,/'
O (441)opportunity cost 机会成本 /Y8{
?
O (442)order 定单 HiEQs|""'
O (443)ordinary shares 普通股 5](,N^u{):
O (444)out-of-date cheque 过期支票 &?M'(` ~
O (445)over capitalization 过分资本化 m_b_)/
O (446)overhead 制造费用 9ZG__R3B1\
O (447)overhead absorption rate 制造费用分配率 r-ljT<f%J[
O (448)overhead cost 制造费用 :s#&nY
O (449)overtrading 超过营业资金的经营 ;_E][m
P (450)paid cheque 已付支票 (5>IF,}!L
P (451)paid-up share capital 认定股本 '
eH Fa
P (452)parent company 母公司 tNYCyw{K
P (453)pareto distribution 帕累托分布 z6'l" D'h
P (454)participating preference shares 参与优先股 /,3:<I
P (455)partnership 合伙 .`+N+B(4
P (456)payable ledger 应付款项账户 Jqqt@5Ni
P (457)payback 回收期 \<x{U3q5
P (458)payments and receipts account 收入和支出报表 J>^KQ
P (459)payments withheld 保留款额 ^i6`w_ /
P (460)payroll 工资单 yOE N*^6
P (461)payroll analysis 工资分析 M~-jPY,+
P (462)percentage profit on turnover 利润对营业额比率 ^A$p)`KR
P (463)period cost 期间成本 P|;=dX#-
P (464)perpetual inventory 永续盘存 1VB{dgr
P (465)personal account 记名账户 :.?%e{7
P (466)PEPT 项目评审法 -}P/<cu:
P (467)petty cash account 备用金账户 AUPTtc`#Y
P (468)petty cash voucher 备用金凭证 kRB2J3Nt.
P (469)physical inventory 实地盘存 yYvv!w+@Q
P (470)planning 计划 9`5qVM1O{
P (471)planning horizon 计划时限