N (428)number of days stock 存货周转天数 K^H{B& b8
N (429)number of weeks stock 存货周转周数 2WKYf0t
O (430)objective classification 客体分类 2`
D1
cX
O (431)obsolescence 陈旧 dNQR<v\IL
O (432)off balance sheet finance 资产负债表外筹资 );8Nj
zX1
O (433)offer for sale 标价出售 ^qn,b/>L
O (434)operating budget 经营预算 zQ;jaS3 hf
O (435)operating lease 经营租赁 `WjRb
O (436)operating statement 营业报表 j gcI|?yL
O (437)operation time 操作时间 Dd1
\$RBo
O (438)operational control 经营控制 . @#GNZe
O (439)operational gearing 经营杠杆 r2KfZ>tWg"
O (440)operating plans 经营计划 5xHP5+&
O (441)opportunity cost 机会成本 =}b DT2Nb
O (442)order 定单 '<Nhq_u{
O (443)ordinary shares 普通股 R)p+#F(s
O (444)out-of-date cheque 过期支票 PP2>v|
O (445)over capitalization 过分资本化 WFl, u!"A
O (446)overhead 制造费用 0|1)cO} Dy
O (447)overhead absorption rate 制造费用分配率 ;WF3w
O (448)overhead cost 制造费用 3#=%2\
O (449)overtrading 超过营业资金的经营 lT`y=qR|
P (450)paid cheque 已付支票 |.OXe!uU41
P (451)paid-up share capital 认定股本 vG`;2laY
P (452)parent company 母公司 byT
@O:f L
P (453)pareto distribution 帕累托分布 [,s{/32s
P (454)participating preference shares 参与优先股 v;S_7#
P (455)partnership 合伙 b7]MpL
P (456)payable ledger 应付款项账户 | )"`v'8>
P (457)payback 回收期 oxs0)B
P (458)payments and receipts account 收入和支出报表 7 W)*IJ
P (459)payments withheld 保留款额 +3;`4bW
P (460)payroll 工资单 PRR]D Ez
P (461)payroll analysis 工资分析 w=dTa5
P (462)percentage profit on turnover 利润对营业额比率 ^)qOILn
P (463)period cost 期间成本 cO&(&*J r
P (464)perpetual inventory 永续盘存 -y@#
^SrJ
P (465)personal account 记名账户 2H h5gD|>
P (466)PEPT 项目评审法 7GY3 _`
P (467)petty cash account 备用金账户 5:oteNc3
P (468)petty cash voucher 备用金凭证 E%
B :6
P (469)physical inventory 实地盘存 e`N /3q7
P (470)planning 计划 'Gr }<B$A3
P (471)planning horizon 计划时限
