N (428)number of days stock 存货周转天数 WuF\{bUh
N (429)number of weeks stock 存货周转周数 {Fyw<0 [@
O (430)objective classification 客体分类 U
v>^ Z2
O (431)obsolescence 陈旧 rGt]YG#C
O (432)off balance sheet finance 资产负债表外筹资 imwn)]L R
O (433)offer for sale 标价出售 X"g, QqDD
O (434)operating budget 经营预算 rO#$SW$YW
O (435)operating lease 经营租赁 &1=,?s]&
O (436)operating statement 营业报表 @q]!C5
O (437)operation time 操作时间 K)`R?CZ:s
O (438)operational control 经营控制 #=Xa(<t
O (439)operational gearing 经营杠杆 `Has3AX8
O (440)operating plans 经营计划 /i Xl] <
O (441)opportunity cost 机会成本 ~
W8
M3(^
O (442)order 定单 OEbZs-:
O (443)ordinary shares 普通股 ;YQ6 X>
O (444)out-of-date cheque 过期支票 "FGgem%9
O (445)over capitalization 过分资本化 l,A\]QDvl
O (446)overhead 制造费用 R*LPwJuv
O (447)overhead absorption rate 制造费用分配率 iK'A m.o+
O (448)overhead cost 制造费用 i
^N }avO
O (449)overtrading 超过营业资金的经营 CnY dj~
P (450)paid cheque 已付支票 <>-gQ 9
P (451)paid-up share capital 认定股本 j9 RpYz
P (452)parent company 母公司 C5Fq%y{ $.
P (453)pareto distribution 帕累托分布 {B
A Z`I
P (454)participating preference shares 参与优先股 c(?O E'
"Z
P (455)partnership 合伙 q4"^G:
P (456)payable ledger 应付款项账户 HQ4WunH2Y
P (457)payback 回收期 c[OQo~m$
P (458)payments and receipts account 收入和支出报表 G~*R6x2g
P (459)payments withheld 保留款额 (li
t^v,9
P (460)payroll 工资单 !
c~3 `7v
P (461)payroll analysis 工资分析 O,J,Q|` H&
P (462)percentage profit on turnover 利润对营业额比率 T%}x%9VO7
P (463)period cost 期间成本 Pff-eT+~m
P (464)perpetual inventory 永续盘存 +'` ^ N
P (465)personal account 记名账户 p< @+0Uw2
P (466)PEPT 项目评审法 \vj xCkg {
P (467)petty cash account 备用金账户 /~<Przw
P (468)petty cash voucher 备用金凭证 g8"
{smP/
P (469)physical inventory 实地盘存 nu|odP
P (470)planning 计划 o1] 1 I9
P (471)planning horizon 计划时限
