N (428)number of days stock 存货周转天数 0GMb?/
N (429)number of weeks stock 存货周转周数 p{?duq=
O (430)objective classification 客体分类 t/i*.>7
O (431)obsolescence 陈旧 GTs,?t16/
O (432)off balance sheet finance 资产负债表外筹资 {\Pk;M{Y&
O (433)offer for sale 标价出售 Zf M]A)
O (434)operating budget 经营预算 XR
aGV~
O (435)operating lease 经营租赁 c<13 r=+
O (436)operating statement 营业报表 $$AZ)#t[
O (437)operation time 操作时间 Fd8nR9A
O (438)operational control 经营控制 PvKGB01_
O (439)operational gearing 经营杠杆 ?M90K)&g{
O (440)operating plans 经营计划 a-*sm~u
O (441)opportunity cost 机会成本 _0[z
xOI
O (442)order 定单 1^IMoC7$#
O (443)ordinary shares 普通股 P, x"![6
O (444)out-of-date cheque 过期支票 k(f),_
O (445)over capitalization 过分资本化 N\|B06X
O (446)overhead 制造费用 n3e,vP? R
O (447)overhead absorption rate 制造费用分配率 &UDbH* !4=
O (448)overhead cost 制造费用 lB}?ey
O (449)overtrading 超过营业资金的经营 FC 8<D
P (450)paid cheque 已付支票 fwppqIM
P (451)paid-up share capital 认定股本 S1k*"><
P (452)parent company 母公司 H
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P (453)pareto distribution 帕累托分布 /}u:N:HA%
P (454)participating preference shares 参与优先股 c |%5SA
P (455)partnership 合伙 fD%/]`
y
P (456)payable ledger 应付款项账户 ~U+<JC Z
P (457)payback 回收期 &"
u(0q
P (458)payments and receipts account 收入和支出报表 n6[shXH
P (459)payments withheld 保留款额 h5{//0 y
P (460)payroll 工资单 j1Ys8k%$l
P (461)payroll analysis 工资分析 3 EAr=E]
P (462)percentage profit on turnover 利润对营业额比率 JKKp5~_~
P (463)period cost 期间成本 Tw
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P (464)perpetual inventory 永续盘存 hl[<o<`Q
P (465)personal account 记名账户 czw:xG!&
P (466)PEPT 项目评审法 }[%F
P (467)petty cash account 备用金账户 xK8m\=#
P (468)petty cash voucher 备用金凭证 `+=Zq
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P (469)physical inventory 实地盘存 oVqx)@$K
P (470)planning 计划 u!xgLf'`
P (471)planning horizon 计划时限