N (428)number of days stock 存货周转天数 OAiv3"p
N (429)number of weeks stock 存货周转周数 z$d<ep{6
O (430)objective classification 客体分类 u)r:0;5
O (431)obsolescence 陈旧 !\BM
O (432)off balance sheet finance 资产负债表外筹资 '3syS
sD&O
O (433)offer for sale 标价出售 W#^.)V
O (434)operating budget 经营预算 .L;e:cvx
O (435)operating lease 经营租赁 QS\wtTXj
O (436)operating statement 营业报表 S-3hLw&?
O (437)operation time 操作时间 {,*vMQ<^
O (438)operational control 经营控制 -])=\n!=
O (439)operational gearing 经营杠杆 2P^qZDG 8I
O (440)operating plans 经营计划 X's<+hK&
O (441)opportunity cost 机会成本 }a9G,@:k
O (442)order 定单 0b
n%L~KU
O (443)ordinary shares 普通股 Uey'c1
O (444)out-of-date cheque 过期支票 e3p:l
u
O (445)over capitalization 过分资本化 VlL%dN;
0
O (446)overhead 制造费用 n|rKo<Y0
O (447)overhead absorption rate 制造费用分配率 1kUlQ*[<|
O (448)overhead cost 制造费用 &dK
!+
O (449)overtrading 超过营业资金的经营 (
C).Vj~
P (450)paid cheque 已付支票 T,>L
P (451)paid-up share capital 认定股本 nu~]9~)I
P (452)parent company 母公司 7OG:G z+)x
P (453)pareto distribution 帕累托分布 [Y@>,B!V
P (454)participating preference shares 参与优先股 Yc_(g0NK
P (455)partnership 合伙 B@6L<oZ
P (456)payable ledger 应付款项账户 `=,emP&(H&
P (457)payback 回收期 YOrq)_ l
P (458)payments and receipts account 收入和支出报表 y@LiUe5
P (459)payments withheld 保留款额 Xxd]j]
P (460)payroll 工资单 :lvBcFw
P (461)payroll analysis 工资分析 Kr|.I2?"
P (462)percentage profit on turnover 利润对营业额比率 mb1c9
P (463)period cost 期间成本 )78T+7Kq
P (464)perpetual inventory 永续盘存 ^->S7[N?
P (465)personal account 记名账户 Av5:/c.B
P (466)PEPT 项目评审法 T{f$S
P (467)petty cash account 备用金账户 BL_0@<1X
P (468)petty cash voucher 备用金凭证 q}VdPt>X/
P (469)physical inventory 实地盘存 8=joVbs
P (470)planning 计划 %-.;sO=g
P (471)planning horizon 计划时限