N (428)number of days stock 存货周转天数 N2T&,&, t
N (429)number of weeks stock 存货周转周数 * .o"ZVl
O (430)objective classification 客体分类 QhsVIta
O (431)obsolescence 陈旧 FJ}gUs{m
O (432)off balance sheet finance 资产负债表外筹资 $,@JYLC2
O (433)offer for sale 标价出售 Gp8psH
O (434)operating budget 经营预算 U:\p$ hL9
O (435)operating lease 经营租赁 ^;4YZwW5w
O (436)operating statement 营业报表 1U'ZVJ5bpK
O (437)operation time 操作时间 \qB6TiB/
O (438)operational control 经营控制 W6i3Psjsw
O (439)operational gearing 经营杠杆 1LX)4TCC
O (440)operating plans 经营计划 R B%:h-t4
O (441)opportunity cost 机会成本 h"r!q[MN o
O (442)order 定单 L0xsazX:x
O (443)ordinary shares 普通股 K'V 2FTJI
O (444)out-of-date cheque 过期支票 [1U{ci&=p
O (445)over capitalization 过分资本化 y]
y9'5_
O (446)overhead 制造费用 E? _ zZ2
O (447)overhead absorption rate 制造费用分配率 +<{m45
O (448)overhead cost 制造费用 ^o bC4(
O (449)overtrading 超过营业资金的经营 op.d;lO@
P (450)paid cheque 已付支票 H#`8Ey
P (451)paid-up share capital 认定股本 c ;^A)_/
P (452)parent company 母公司 R+uw/LG
P (453)pareto distribution 帕累托分布 %4/xH 9
P (454)participating preference shares 参与优先股 Bq;1^gtpe
P (455)partnership 合伙 Sz)b7:
P (456)payable ledger 应付款项账户 _JA:.V^3gm
P (457)payback 回收期 bJ6p, ]g
P (458)payments and receipts account 收入和支出报表 .6Fsw
P (459)payments withheld 保留款额 wV>c" J
P (460)payroll 工资单 WL:0R> 0
P (461)payroll analysis 工资分析 "&<~UiI
P (462)percentage profit on turnover 利润对营业额比率 g>T
P (463)period cost 期间成本 s [T{c. F
P (464)perpetual inventory 永续盘存 U!Mf]3
P (465)personal account 记名账户 t\%%d)d9
P (466)PEPT 项目评审法 `2e_ L
P (467)petty cash account 备用金账户 32^#RlSu8
P (468)petty cash voucher 备用金凭证 #9,=Owup
P (469)physical inventory 实地盘存 ?0) @jc=
P (470)planning 计划 EBwK 7c
P (471)planning horizon 计划时限
