N (428)number of days stock 存货周转天数 F{f "xM
N (429)number of weeks stock 存货周转周数 BbiBtU
O (430)objective classification 客体分类 Z)7
{e"5d
O (431)obsolescence 陈旧 kAbT&Rm"
O (432)off balance sheet finance 资产负债表外筹资 &2#x(v
O (433)offer for sale 标价出售 %r~TMU2"
O (434)operating budget 经营预算 *Xl&N- 04
O (435)operating lease 经营租赁 !OWV* v2
O (436)operating statement 营业报表 G*wn[o(^j
O (437)operation time 操作时间 {q8V
O (438)operational control 经营控制 FQ(=Fnqn
O (439)operational gearing 经营杠杆 h.~S^uKi*
O (440)operating plans 经营计划 JYKA@sZHe
O (441)opportunity cost 机会成本 94|BSxc
O (442)order 定单 ^O[qCX
O (443)ordinary shares 普通股 -\>Bphu,y
O (444)out-of-date cheque 过期支票 0t*q5pAG".
O (445)over capitalization 过分资本化 w>VM--
O (446)overhead 制造费用 2J|Yc^b6
O (447)overhead absorption rate 制造费用分配率 rmR7^Ycv/
O (448)overhead cost 制造费用
$o1Gxz
O (449)overtrading 超过营业资金的经营 %t%+;(M9
P (450)paid cheque 已付支票 R4QXX7h!
P (451)paid-up share capital 认定股本 ;U}lh~e11
P (452)parent company 母公司 |'=R`@w~0
P (453)pareto distribution 帕累托分布 kfA%%A
P (454)participating preference shares 参与优先股 jt-ayLq
P (455)partnership 合伙 M*+_E8Lh
P (456)payable ledger 应付款项账户 W/{HZ< :.
P (457)payback 回收期 &Cdk%@Tj]B
P (458)payments and receipts account 收入和支出报表 ]eP&r?B
P (459)payments withheld 保留款额 (h|l$OL/
P (460)payroll 工资单 (D{9~^EO>a
P (461)payroll analysis 工资分析 YJXh|@LT
P (462)percentage profit on turnover 利润对营业额比率 +~02j1Jx
P (463)period cost 期间成本 |7UR_(}KC
P (464)perpetual inventory 永续盘存 ] X4A)%i
P (465)personal account 记名账户 ~XQN4Tv-
P (466)PEPT 项目评审法 M_UhFY='
P (467)petty cash account 备用金账户 Y R#_<o
P (468)petty cash voucher 备用金凭证 H`aqpa"C
P (469)physical inventory 实地盘存 Ck(D:
% ~s
P (470)planning 计划 RNp3lXf O
P (471)planning horizon 计划时限