N (428)number of days stock 存货周转天数 bJ|?5
N (429)number of weeks stock 存货周转周数 |\a:]SlH
O (430)objective classification 客体分类 O8r"M8
O (431)obsolescence 陈旧 B\_u${C
O (432)off balance sheet finance 资产负债表外筹资 mei_aN7zW
O (433)offer for sale 标价出售 30
_un
O (434)operating budget 经营预算 (oXN >^-D
O (435)operating lease 经营租赁 5ZA%,pH>Jq
O (436)operating statement 营业报表 e9W7ke E*
O (437)operation time 操作时间 +?iM$}8!U
O (438)operational control 经营控制 ,z1!~gIa
l
O (439)operational gearing 经营杠杆 Nr"N\yOA/
O (440)operating plans 经营计划 z/KZ[qH\
O (441)opportunity cost 机会成本 4*vas]
O (442)order 定单 KupMndK
O (443)ordinary shares 普通股 w"v'dU^
O (444)out-of-date cheque 过期支票 ^V}R(gDu}s
O (445)over capitalization 过分资本化 C|f7L>qe
O (446)overhead 制造费用 DnHAm q]
O (447)overhead absorption rate 制造费用分配率 Fd[h9 G
O (448)overhead cost 制造费用 B~>cNj<
O (449)overtrading 超过营业资金的经营 &ZE\
@Vc
P (450)paid cheque 已付支票 HqdJdWl#"
P (451)paid-up share capital 认定股本 zw:C*sY
P (452)parent company 母公司 t;!]z-Y>
P (453)pareto distribution 帕累托分布 P!y`$Ky&
P (454)participating preference shares 参与优先股 OF&h=1De,
P (455)partnership 合伙 }E5#X R
P (456)payable ledger 应付款项账户 ~u0xXfv#
P (457)payback 回收期 fT3*>^Uv
P (458)payments and receipts account 收入和支出报表 ^QAiySR`0
P (459)payments withheld 保留款额 W3/ 7BW`
P (460)payroll 工资单 qijcS2E6S
P (461)payroll analysis 工资分析 V+qJrZ,i
P (462)percentage profit on turnover 利润对营业额比率 'yd@GQM&
P (463)period cost 期间成本 20VVOnDY
P (464)perpetual inventory 永续盘存 5w3 ZUmjO
P (465)personal account 记名账户 KO|pJ3
P (466)PEPT 项目评审法 GzFE%< 9F
P (467)petty cash account 备用金账户 o}=.
P (468)petty cash voucher 备用金凭证 y|.fR>5
P (469)physical inventory 实地盘存 NGD*ce"w
P (470)planning 计划 =x^
l[>sz
P (471)planning horizon 计划时限