N (428)number of days stock 存货周转天数 ,sa%u Fm
N (429)number of weeks stock 存货周转周数 C
[4{\3\Va
O (430)objective classification 客体分类 }fS`jq;
O (431)obsolescence 陈旧 `f|G w 5R
O (432)off balance sheet finance 资产负债表外筹资 ~!t# M2Sk
O (433)offer for sale 标价出售 E4C yW
O (434)operating budget 经营预算 )U2cS\k'7n
O (435)operating lease 经营租赁 \/wbk`2
O (436)operating statement 营业报表 ApT8;F B
O (437)operation time 操作时间 @k|V4
O (438)operational control 经营控制 &d%0[Ui`
O (439)operational gearing 经营杠杆 ,$H[ DX
O (440)operating plans 经营计划 e$vvm bK.
O (441)opportunity cost 机会成本 =yR$^VSY
O (442)order 定单 t9U-c5bR
O (443)ordinary shares 普通股 uG\ @e'pr
O (444)out-of-date cheque 过期支票 oJ:\8>)9
O (445)over capitalization 过分资本化 q cmf*Yl:v
O (446)overhead 制造费用 x>ZnQ6x~m]
O (447)overhead absorption rate 制造费用分配率 (=jztIZ C
O (448)overhead cost 制造费用 4 \#b@1]}
O (449)overtrading 超过营业资金的经营 e >6
NO
P (450)paid cheque 已付支票 y
E; n. L
P (451)paid-up share capital 认定股本 '5f6
M^}|2
P (452)parent company 母公司 ]"wl* $N
P (453)pareto distribution 帕累托分布 Vf V| fuW
P (454)participating preference shares 参与优先股 6T`F'Fk[
P (455)partnership 合伙 ?q*,,+'0
P (456)payable ledger 应付款项账户 p;x3gc;0
P (457)payback 回收期 Ic<J]+Xq
P (458)payments and receipts account 收入和支出报表 ~zd+M/8
P (459)payments withheld 保留款额 (m~gG|n4
P (460)payroll 工资单 j#f7-nHyz8
P (461)payroll analysis 工资分析 u ) hr
P (462)percentage profit on turnover 利润对营业额比率 mw!EDJ;'
P (463)period cost 期间成本 rL KwuZ
P (464)perpetual inventory 永续盘存 a ,/wqX
P (465)personal account 记名账户 2[V9`r8*
P (466)PEPT 项目评审法 I{8sLzA03S
P (467)petty cash account 备用金账户 *7Js mN?
P (468)petty cash voucher 备用金凭证 j,Vir"-)
P (469)physical inventory 实地盘存 L>ruNw'-K
P (470)planning 计划 -50 Nd=1
P (471)planning horizon 计划时限
