N (428)number of days stock 存货周转天数 {;:QY1QT
N (429)number of weeks stock 存货周转周数 'K|Jg.2
O (430)objective classification 客体分类 [^N8v;O
O (431)obsolescence 陈旧 NxOiT#YH
O (432)off balance sheet finance 资产负债表外筹资 8]SJ=c"}Xf
O (433)offer for sale 标价出售 [cJQ"G '
O (434)operating budget 经营预算 0 QzUcr)3+
O (435)operating lease 经营租赁 z@70{*
O (436)operating statement 营业报表 D8S?xK 7[
O (437)operation time 操作时间 x"N{5
O (438)operational control 经营控制 g(X-]/C{
O (439)operational gearing 经营杠杆 :ik$@5wp
O (440)operating plans 经营计划 gK&MdF*
O (441)opportunity cost 机会成本 ?(C(9vO
O (442)order 定单 wEQ7=Gy
x
O (443)ordinary shares 普通股 S7|6dwQ&
O (444)out-of-date cheque 过期支票 ~Onj|w7
O (445)over capitalization 过分资本化 %:jVx
O (446)overhead 制造费用 R,Gr{"H
O (447)overhead absorption rate 制造费用分配率 Sn o7Ru2
O (448)overhead cost 制造费用 /5x~3~
O (449)overtrading 超过营业资金的经营 =O~ J
P (450)paid cheque 已付支票 JpI(Vcd
P (451)paid-up share capital 认定股本 33R1<dRk
P (452)parent company 母公司 /KL;%:7
P (453)pareto distribution 帕累托分布 {c
82bFiv
P (454)participating preference shares 参与优先股 B~%'YQk
P (455)partnership 合伙 S\\3?[!p
P (456)payable ledger 应付款项账户 4=;.<
P (457)payback 回收期 ^[UWG^d
P (458)payments and receipts account 收入和支出报表 >rbHpLm1`
P (459)payments withheld 保留款额 6[b?ckvi
P (460)payroll 工资单 t^8ii
P (461)payroll analysis 工资分析 0n FEPMO
P (462)percentage profit on turnover 利润对营业额比率 ,H_b@$]n8
P (463)period cost 期间成本 tEU}?k+:j)
P (464)perpetual inventory 永续盘存 7g* "AEk
P (465)personal account 记名账户 EnM }H9A
P (466)PEPT 项目评审法 rLkUIG
P (467)petty cash account 备用金账户 \t
pJ
P (468)petty cash voucher 备用金凭证 <N4)X"s
P (469)physical inventory 实地盘存 \+?>KpE,b
P (470)planning 计划 n;Nr[hI
P (471)planning horizon 计划时限