N (428)number of days stock 存货周转天数 J&63Z
N (429)number of weeks stock 存货周转周数 K5!";V
O (430)objective classification 客体分类 9V=<| 2
O (431)obsolescence 陈旧 (|<h^]
y3
O (432)off balance sheet finance 资产负债表外筹资 &@4.;u
O (433)offer for sale 标价出售 {5QosC+o6Q
O (434)operating budget 经营预算 dd\bI_
O (435)operating lease 经营租赁 QT1:>k
O (436)operating statement 营业报表 %Lp2jyv.
O (437)operation time 操作时间 Ql~#((K
O (438)operational control 经营控制 }c`
?0FQ
O (439)operational gearing 经营杠杆 uX<+hG.n}
O (440)operating plans 经营计划 \;-=ODC
O (441)opportunity cost 机会成本 >`hSye{
O (442)order 定单 3VcT7y*{P
O (443)ordinary shares 普通股 <`c25ih.4
O (444)out-of-date cheque 过期支票 ;Ze"<U
O (445)over capitalization 过分资本化 0
&*P}U}Uc
O (446)overhead 制造费用 2q"_^deI5*
O (447)overhead absorption rate 制造费用分配率 <#xrrRhm}
O (448)overhead cost 制造费用 w::r?.9
O (449)overtrading 超过营业资金的经营 GFdZ`i
P (450)paid cheque 已付支票 6sYV7w,'@
P (451)paid-up share capital 认定股本 n 5~=qQK2
P (452)parent company 母公司 |`w$|pm=
P (453)pareto distribution 帕累托分布 x*unye7
P (454)participating preference shares 参与优先股 \R8 6;9ov
P (455)partnership 合伙 OM20-KDc5
P (456)payable ledger 应付款项账户 v[R_S
P (457)payback 回收期 #04{(G|~+E
P (458)payments and receipts account 收入和支出报表 kU#:I9PO
P (459)payments withheld 保留款额 Az
U|p
P (460)payroll 工资单 4@DVc7\x$
P (461)payroll analysis 工资分析 C!!mOAhJ
P (462)percentage profit on turnover 利润对营业额比率 T$H2'tK|
P (463)period cost 期间成本 T@(6hEmP,
P (464)perpetual inventory 永续盘存 cwu$TP A>
P (465)personal account 记名账户 KU+( YF$1
P (466)PEPT 项目评审法 y
Dd=&
T
P (467)petty cash account 备用金账户 =a?a@+
P (468)petty cash voucher 备用金凭证 /K_ i8!y
P (469)physical inventory 实地盘存 3hc#FmLr2b
P (470)planning 计划 5{')GTdX>
P (471)planning horizon 计划时限