N (428)number of days stock 存货周转天数 /2pf*\u
N (429)number of weeks stock 存货周转周数 #XR<}OYcL
O (430)objective classification 客体分类 S`gUSYS"w
O (431)obsolescence 陈旧 =)vmX0vL
O (432)off balance sheet finance 资产负债表外筹资 k v1q\
O (433)offer for sale 标价出售 6Ae <W7
O (434)operating budget 经营预算 RX8$&z
O (435)operating lease 经营租赁 MEMD8:['
O (436)operating statement 营业报表 a
c"Pn?
q
O (437)operation time 操作时间 j9Ptd$Uj
O (438)operational control 经营控制 #7I,.DUy[
O (439)operational gearing 经营杠杆 Yh)
yp?
O (440)operating plans 经营计划 SO%x=W
O (441)opportunity cost 机会成本 \GS]jhEtn
O (442)order 定单 3IQ)%EN
O (443)ordinary shares 普通股 0KO_bF#EB=
O (444)out-of-date cheque 过期支票 6*cG>I.Z
O (445)over capitalization 过分资本化 n_\VG[f
O (446)overhead 制造费用 S%gb1's
O (447)overhead absorption rate 制造费用分配率 QLrFAV
O (448)overhead cost 制造费用 P3V=DOG"
O (449)overtrading 超过营业资金的经营 Q3>
3!FAO
P (450)paid cheque 已付支票 [` ~YPUR*
P (451)paid-up share capital 认定股本 rStfluPL
P (452)parent company 母公司 BoZ])Y6=
P (453)pareto distribution 帕累托分布 bg;NBoZd
P (454)participating preference shares 参与优先股 . [DCL
P (455)partnership 合伙 ]Aap4+s
P (456)payable ledger 应付款项账户 h1@|UxaE#
P (457)payback 回收期 =xcA4"k
P (458)payments and receipts account 收入和支出报表 JF!?i6V
P (459)payments withheld 保留款额 H~E(~fl
P (460)payroll 工资单 x'kwk
P (461)payroll analysis 工资分析 ufAp7m@ud
P (462)percentage profit on turnover 利润对营业额比率 Bf!i(gM
P (463)period cost 期间成本 7^,C=2
P (464)perpetual inventory 永续盘存 ;ZZ%(P=-
P (465)personal account 记名账户 S6CM/
P (466)PEPT 项目评审法 KD?~ hpg
P (467)petty cash account 备用金账户 T)wc{C9w
P (468)petty cash voucher 备用金凭证 WGjT06a\
P (469)physical inventory 实地盘存 H|_^T.n?E
P (470)planning 计划 v(
D{_
P (471)planning horizon 计划时限