N (428)number of days stock 存货周转天数 BGAqg=nDV
N (429)number of weeks stock 存货周转周数 ^(,qkq'u
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O (430)objective classification 客体分类 m$glRs
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O (431)obsolescence 陈旧 GS),rN Bur
O (432)off balance sheet finance 资产负债表外筹资 ` LD#fg*
O (433)offer for sale 标价出售 C'~K am S
O (434)operating budget 经营预算 Fqtgw8
O (435)operating lease 经营租赁 77y_?di^I
O (436)operating statement 营业报表 Z.9 ?u;
O (437)operation time 操作时间 t{)Z$ )'
O (438)operational control 经营控制 ;Y:_}kN8_
O (439)operational gearing 经营杠杆 WH`E=p^x4
O (440)operating plans 经营计划 3@ u<Sa
O (441)opportunity cost 机会成本 {P' TtlEp
O (442)order 定单 :^
9
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O (443)ordinary shares 普通股 (W*~3/@D
O (444)out-of-date cheque 过期支票 5HWVK .
O (445)over capitalization 过分资本化 vfb~S~|U6g
O (446)overhead 制造费用 ?~G D^F
O (447)overhead absorption rate 制造费用分配率 w-~u[c
O (448)overhead cost 制造费用 Q _p!;3
O (449)overtrading 超过营业资金的经营
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P (450)paid cheque 已付支票 8J60+2Wa
P (451)paid-up share capital 认定股本 j@OGl&'^-
P (452)parent company 母公司 %onUCN<O`
P (453)pareto distribution 帕累托分布 uc6;%=%+
P (454)participating preference shares 参与优先股 :]?y,e%xu,
P (455)partnership 合伙 8u+FWbOl]
P (456)payable ledger 应付款项账户 ?Bg <74
P (457)payback 回收期 U}9B
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P (458)payments and receipts account 收入和支出报表 ^4jIT1
P (459)payments withheld 保留款额 We^! (G
P (460)payroll 工资单 z$'_ =9yZ
P (461)payroll analysis 工资分析 1$cX` D`
P (462)percentage profit on turnover 利润对营业额比率 qw]:oh&G
P (463)period cost 期间成本 +AP f[ZpU
P (464)perpetual inventory 永续盘存 ]<3$Sx_{y
P (465)personal account 记名账户 Ave{ `YD
P (466)PEPT 项目评审法 Z1V%pg>]*
P (467)petty cash account 备用金账户 l}|KkW\y
P (468)petty cash voucher 备用金凭证 hY 5G=nbO*
P (469)physical inventory 实地盘存 XS!mtd<
q
P (470)planning 计划 \Qa6mt2h
P (471)planning horizon 计划时限
