N (428)number of days stock 存货周转天数 Q;MT"=RW
N (429)number of weeks stock 存货周转周数 7.-V-?i
O (430)objective classification 客体分类 w _u\p a
O (431)obsolescence 陈旧 |$+3a
O (432)off balance sheet finance 资产负债表外筹资 k=2Lo
O (433)offer for sale 标价出售 T`/AY?#
O (434)operating budget 经营预算 ylUb9KusOx
O (435)operating lease 经营租赁 {qD SPo
O (436)operating statement 营业报表 ?J' Y&
O (437)operation time 操作时间 H1 2Fw'2
O (438)operational control 经营控制
lNNv|YiL
O (439)operational gearing 经营杠杆 Dw|}9;5:A
O (440)operating plans 经营计划 + _7*iJtD5
O (441)opportunity cost 机会成本 C #QpQg2
O (442)order 定单 l_3`G-`2
O (443)ordinary shares 普通股 SD#]$v
O (444)out-of-date cheque 过期支票 ^m
L@e'r
O (445)over capitalization 过分资本化 qsL) }sC^8
O (446)overhead 制造费用 J%8(kWQ|
O (447)overhead absorption rate 制造费用分配率 ::o lN
O (448)overhead cost 制造费用 wWgWWX
GT}
O (449)overtrading 超过营业资金的经营 ~Xr=4V :a+
P (450)paid cheque 已付支票 H!vax)%-\
P (451)paid-up share capital 认定股本 #XK2Ien)Z
P (452)parent company 母公司 c~6>1w7SZ4
P (453)pareto distribution 帕累托分布 D@C-5rmq
P (454)participating preference shares 参与优先股 $r@
=*(
P (455)partnership 合伙 Yi
.u"sh]
P (456)payable ledger 应付款项账户 "X2 Vrn'
P (457)payback 回收期 tv>>l%
P (458)payments and receipts account 收入和支出报表 g! cUF+
P (459)payments withheld 保留款额 AUeu1(
P (460)payroll 工资单 X(!Cfb8+5
P (461)payroll analysis 工资分析 :WQ^j!9 '
P (462)percentage profit on turnover 利润对营业额比率 ~ a%Z;Aj
P (463)period cost 期间成本 s o PLA68
P (464)perpetual inventory 永续盘存 g$n7CXoT
P (465)personal account 记名账户 ckV`OaRw4
P (466)PEPT 项目评审法 _a_7,bk5
P (467)petty cash account 备用金账户 0WT {,/>
P (468)petty cash voucher 备用金凭证 MRQ.`IoS
P (469)physical inventory 实地盘存 "b?v?V0%C
P (470)planning 计划 ,_|]Ufr!a
P (471)planning horizon 计划时限
