N (428)number of days stock 存货周转天数 qr4pR-Gdr
N (429)number of weeks stock 存货周转周数 Et/\xL
O (430)objective classification 客体分类 c[4i9I3v
O (431)obsolescence 陈旧 <[\`qX
O (432)off balance sheet finance 资产负债表外筹资 ^l=!JP=M=
O (433)offer for sale 标价出售 $oU*9}}Rn
O (434)operating budget 经营预算 vV6I0
O (435)operating lease 经营租赁 lG!|{z7+0
O (436)operating statement 营业报表
6dN7_v)
O (437)operation time 操作时间 #W'H
R
O (438)operational control 经营控制 >qjq=Ege
O (439)operational gearing 经营杠杆 J^}V|#
O (440)operating plans 经营计划 }v*G_}^
O (441)opportunity cost 机会成本 {/(D$"j(S
O (442)order 定单 JedmaY06=
O (443)ordinary shares 普通股 f~y%%+{p
O (444)out-of-date cheque 过期支票 w?wG(+X7
O (445)over capitalization 过分资本化 gVv>9W('
O (446)overhead 制造费用 n}_JB
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O (447)overhead absorption rate 制造费用分配率 $M lW4&a|
O (448)overhead cost 制造费用 bE#,=OI$
O (449)overtrading 超过营业资金的经营 v7jq@#-
P (450)paid cheque 已付支票 MgOR2,cR
P (451)paid-up share capital 认定股本 mdmvT~`
P (452)parent company 母公司 ,dov<U[ia
P (453)pareto distribution 帕累托分布 /F-qP.<D,r
P (454)participating preference shares 参与优先股 |_*O '#jx
P (455)partnership 合伙 XY)&}u.
P (456)payable ledger 应付款项账户
;"fDUY|
P (457)payback 回收期 /!Wu D\B
P (458)payments and receipts account 收入和支出报表 {fF3/tL
P (459)payments withheld 保留款额 ];a=Pn-:}G
P (460)payroll 工资单 V=qwwYz~
P (461)payroll analysis 工资分析 {VvqO7 A
P (462)percentage profit on turnover 利润对营业额比率 X4AyX.p
P (463)period cost 期间成本 6c"0})p
P (464)perpetual inventory 永续盘存 Co9QW/'i
P (465)personal account 记名账户 (?`kYTw7g'
P (466)PEPT 项目评审法 7X q,z
P (467)petty cash account 备用金账户 Z!@~>i
P (468)petty cash voucher 备用金凭证 V\6[}J
P (469)physical inventory 实地盘存 <2|O:G
P (470)planning 计划 )XakJU^o
P (471)planning horizon 计划时限