N (428)number of days stock 存货周转天数 SN(=e#ljE
N (429)number of weeks stock 存货周转周数 k~f+L O
O (430)objective classification 客体分类 /8}+#h)[
O (431)obsolescence 陈旧 S I7B6c
O (432)off balance sheet finance 资产负债表外筹资
:XSc#H4
O (433)offer for sale 标价出售 EcoUpiL%2
O (434)operating budget 经营预算 2\{uqv
O (435)operating lease 经营租赁 2g6_qsqi
O (436)operating statement 营业报表 =h::VB}Lv
O (437)operation time 操作时间 0>
=)
O (438)operational control 经营控制 *\KMkx
O (439)operational gearing 经营杠杆 cWO
)QIE
O (440)operating plans 经营计划 1fW4=pF-K
O (441)opportunity cost 机会成本 Qz+d[%Q}x
O (442)order 定单 15o.j!S
O (443)ordinary shares 普通股 I#t9aR+&
O (444)out-of-date cheque 过期支票 yH%+cmp7
O (445)over capitalization 过分资本化 Nf 'dT;s.N
O (446)overhead 制造费用 I~LQ1_
O (447)overhead absorption rate 制造费用分配率 _(`X .D
O (448)overhead cost 制造费用 P0 ltN
O (449)overtrading 超过营业资金的经营 >J3ja>Gw/
P (450)paid cheque 已付支票 `B\KS*Gya#
P (451)paid-up share capital 认定股本 8TZA T%4
P (452)parent company 母公司 o
U}t'WU
P (453)pareto distribution 帕累托分布 W}k?gg=
P (454)participating preference shares 参与优先股 8EG8!,\I
P (455)partnership 合伙 u rXb!e{l
P (456)payable ledger 应付款项账户 J(0 =~Z[
P (457)payback 回收期 &n]Z1e}5
P (458)payments and receipts account 收入和支出报表 :Q
?J}N
P (459)payments withheld 保留款额 UD<^r]'x
P (460)payroll 工资单 G^rh*cb K
P (461)payroll analysis 工资分析 1LE^dS^V
P (462)percentage profit on turnover 利润对营业额比率 [gkRXP[DGs
P (463)period cost 期间成本 `s83rhs`!
P (464)perpetual inventory 永续盘存 S~rVRC"<xo
P (465)personal account 记名账户 (
ssH=a
P (466)PEPT 项目评审法 9Ir~X|}\iL
P (467)petty cash account 备用金账户 J)8pqa
P (468)petty cash voucher 备用金凭证 )SL@>Cij
P (469)physical inventory 实地盘存 CDW(qq-zD
P (470)planning 计划 df4^C->:
P (471)planning horizon 计划时限