N (428)number of days stock 存货周转天数 D<}z7W-
N (429)number of weeks stock 存货周转周数 40TS=evG
O (430)objective classification 客体分类 \l^L?69
O (431)obsolescence 陈旧 nn>1OO
O (432)off balance sheet finance 资产负债表外筹资 ~
jdvxoX-
O (433)offer for sale 标价出售 _'9("m V
O (434)operating budget 经营预算 i#/,Q1yEn
O (435)operating lease 经营租赁 <CrN DY
O (436)operating statement 营业报表 oej5bAi
O (437)operation time 操作时间 r0ml|PX
O (438)operational control 经营控制 , 'WhF-
O (439)operational gearing 经营杠杆 X 0<qG
O (440)operating plans 经营计划 S~BBBD
O (441)opportunity cost 机会成本 [J0f:&7\
O (442)order 定单 L ]Ht mI
O (443)ordinary shares 普通股 E6"+\-e
O (444)out-of-date cheque 过期支票 "`P/j+-rt
O (445)over capitalization 过分资本化 hV5Aw;7C
O (446)overhead 制造费用 k
I { )"
O (447)overhead absorption rate 制造费用分配率 USgZ%xk2
O (448)overhead cost 制造费用 z~[:@ mGl
O (449)overtrading 超过营业资金的经营 /.1c <!
P (450)paid cheque 已付支票 l1 (6*+
P (451)paid-up share capital 认定股本 yo\R [i(
P (452)parent company 母公司 0k]$ he;h
P (453)pareto distribution 帕累托分布 RbPD3& .
P (454)participating preference shares 参与优先股 Ore>j+
P (455)partnership 合伙 ~>C@n'\lv
P (456)payable ledger 应付款项账户 YbaaX{7^
P (457)payback 回收期 rG7E[kii
P (458)payments and receipts account 收入和支出报表 oNW.-g NT
P (459)payments withheld 保留款额 bI~ R6o
P (460)payroll 工资单 }^|g|xl!
P (461)payroll analysis 工资分析 WXJEAje
P (462)percentage profit on turnover 利润对营业额比率 L eg)q7n
P (463)period cost 期间成本 N?cvQR{r9
P (464)perpetual inventory 永续盘存 W+HiH`Qb]
P (465)personal account 记名账户 j\W"P_ dpd
P (466)PEPT 项目评审法 cd_ \?7
P (467)petty cash account 备用金账户 YU
=Q`y[k
P (468)petty cash voucher 备用金凭证 @.IGOh
P (469)physical inventory 实地盘存 M By0 Ky
P (470)planning 计划 ze* =7
P (471)planning horizon 计划时限
