N (428)number of days stock 存货周转天数 +*:mKx@Nw
N (429)number of weeks stock 存货周转周数 )ffaOS!\
O (430)objective classification 客体分类 0lg$zi x(
O (431)obsolescence 陈旧 1x:W 3.
O (432)off balance sheet finance 资产负债表外筹资 )hXTg
UZa
O (433)offer for sale 标价出售 1 _?8 OU
O (434)operating budget 经营预算 iM)K:L7d
O (435)operating lease 经营租赁 T8x)i\<
O (436)operating statement 营业报表 4a+gM._+O
O (437)operation time 操作时间 bOFzq
>k_
O (438)operational control 经营控制 3SP";3
+
O (439)operational gearing 经营杠杆 6*q1%rs:w
O (440)operating plans 经营计划 49~d6fH
O (441)opportunity cost 机会成本 i}
sAF/
O (442)order 定单 fRQ,Z
O (443)ordinary shares 普通股 25$_tZPAI
O (444)out-of-date cheque 过期支票 Zj2 si
O (445)over capitalization 过分资本化 j|k/&q[St
O (446)overhead 制造费用 W2
-%/
O (447)overhead absorption rate 制造费用分配率 IR6W'vA
O (448)overhead cost 制造费用 %N*[{j= ^
O (449)overtrading 超过营业资金的经营 wtY)(ka
P (450)paid cheque 已付支票 #1DEZ4]jjY
P (451)paid-up share capital 认定股本 ?,>3uD#
P (452)parent company 母公司 mH&7{2r
P (453)pareto distribution 帕累托分布 ?e$&=FC0;
P (454)participating preference shares 参与优先股 w\bwa!3Y
P (455)partnership 合伙 i6'=]f'{
P (456)payable ledger 应付款项账户 <l{oE?N
P (457)payback 回收期 J:yv82
P (458)payments and receipts account 收入和支出报表 SIJ7Y{\.
P (459)payments withheld 保留款额 [iub}e0
P (460)payroll 工资单 aDF@AS
P (461)payroll analysis 工资分析 9\_AB.Z:
P (462)percentage profit on turnover 利润对营业额比率 .gx^L=O:
P (463)period cost 期间成本 V]F D'XAl
P (464)perpetual inventory 永续盘存 ]F4QZV(
M
P (465)personal account 记名账户 tOiz tYu
P (466)PEPT 项目评审法 N PT-d
P (467)petty cash account 备用金账户 @7twe;07r
P (468)petty cash voucher 备用金凭证 j=l2\W#}
P (469)physical inventory 实地盘存 )@NFV*@I
P (470)planning 计划 $oBs%.Jp
P (471)planning horizon 计划时限