N (428)number of days stock 存货周转天数 kf.w:X "i
N (429)number of weeks stock 存货周转周数 lP\7=9rh^x
O (430)objective classification 客体分类 )Q&:$]
O (431)obsolescence 陈旧 q >o1 kTI
O (432)off balance sheet finance 资产负债表外筹资 1Ep!U#Del
O (433)offer for sale 标价出售 mp>,TOi~s7
O (434)operating budget 经营预算 >o%. `)Ar
O (435)operating lease 经营租赁 {3@/ @jO?
O (436)operating statement 营业报表 K'Bq@6@C g
O (437)operation time 操作时间 7;0^r#:87#
O (438)operational control 经营控制 QUwSnotgU
O (439)operational gearing 经营杠杆 \:%e 6M
O (440)operating plans 经营计划 g]N!_I b/!
O (441)opportunity cost 机会成本 [*]&U6\j
O (442)order 定单 ^4h/6^b0c
O (443)ordinary shares 普通股 ?tV $o,11
O (444)out-of-date cheque 过期支票 GUJx?V/[
O (445)over capitalization 过分资本化 t1wNOoRa
O (446)overhead 制造费用 \O m.pOz
O (447)overhead absorption rate 制造费用分配率 MCjf$pZN]
O (448)overhead cost 制造费用 z~U qA1r
O (449)overtrading 超过营业资金的经营 OpW4@le_r
P (450)paid cheque 已付支票 e4j:IK>
P (451)paid-up share capital 认定股本 G?#f@N0.5p
P (452)parent company 母公司 n2Q ~fx<6%
P (453)pareto distribution 帕累托分布 _.KKh62CN
P (454)participating preference shares 参与优先股 oGu-:X=`9
P (455)partnership 合伙 T:q!>"5
P (456)payable ledger 应付款项账户 M] vc W
P (457)payback 回收期 OB.TAoH:
P (458)payments and receipts account 收入和支出报表 T/X[q7O~~4
P (459)payments withheld 保留款额 eR$qw#%c *
P (460)payroll 工资单 ,Tvfn`;(
P (461)payroll analysis 工资分析
") q
P (462)percentage profit on turnover 利润对营业额比率 Cd?a C
P (463)period cost 期间成本 < HlS0J9
P (464)perpetual inventory 永续盘存 ? suxoP%
P (465)personal account 记名账户 5
<X.1 T1
P (466)PEPT 项目评审法 ;G |5kvE>
P (467)petty cash account 备用金账户 ,9SBGxK5`
P (468)petty cash voucher 备用金凭证 ^ _0zO$z,
P (469)physical inventory 实地盘存 (&H-v'a}3
P (470)planning 计划 8E`A`z
P (471)planning horizon 计划时限
