N (428)number of days stock 存货周转天数 7r{159&=
N (429)number of weeks stock 存货周转周数 |>/m{L[
O (430)objective classification 客体分类 PI&@/+
O (431)obsolescence 陈旧 +>QD4z#
O (432)off balance sheet finance 资产负债表外筹资 19;Pjo8
O (433)offer for sale 标价出售 6KE?@3;Om
O (434)operating budget 经营预算 -\&b&; _
O (435)operating lease 经营租赁 SnVb D<
O (436)operating statement 营业报表 CwaW>(`v
O (437)operation time 操作时间 b *Ca*!
O (438)operational control 经营控制 ?wVq5^ e
O (439)operational gearing 经营杠杆 l.uW>AoLh
O (440)operating plans 经营计划 rm%MQmF
O (441)opportunity cost 机会成本 HX#$ ^@
Q(
O (442)order 定单 a9!.e
rM
O (443)ordinary shares 普通股 !bBx'
O (444)out-of-date cheque 过期支票 !i8'gq'q
O (445)over capitalization 过分资本化 TJ>$ ~9&Sy
O (446)overhead 制造费用
~j yl
O (447)overhead absorption rate 制造费用分配率 /Jc54d
O (448)overhead cost 制造费用 Q#PkfjXS
O (449)overtrading 超过营业资金的经营 YhO-ecN
P (450)paid cheque 已付支票 R6`,}<A]@
P (451)paid-up share capital 认定股本 &~"e["gF=
P (452)parent company 母公司 jJ3dZ<#
P (453)pareto distribution 帕累托分布 _i2guhRs*Q
P (454)participating preference shares 参与优先股 }K|40oO5
P (455)partnership 合伙 3M"eAK([
P (456)payable ledger 应付款项账户
aucG|}B
P (457)payback 回收期 r:5u(2
P (458)payments and receipts account 收入和支出报表 Yu:!l>
P (459)payments withheld 保留款额 -'uz%2 {
P (460)payroll 工资单 lNx:_g:SrZ
P (461)payroll analysis 工资分析 5GwzG<.\^_
P (462)percentage profit on turnover 利润对营业额比率 g|<$\}
P (463)period cost 期间成本 >{eGSSG0
P (464)perpetual inventory 永续盘存 f,VJfY?#
P (465)personal account 记名账户 8F/JOtkGMt
P (466)PEPT 项目评审法 )#v0.pE
P (467)petty cash account 备用金账户 \@$V^;OP/
P (468)petty cash voucher 备用金凭证 F/:Jp3@
P (469)physical inventory 实地盘存 6]fz;\DgP
P (470)planning 计划 8B;HMD
P (471)planning horizon 计划时限