N (428)number of days stock 存货周转天数 \{EYkk0]
N (429)number of weeks stock 存货周转周数 |Cm6RH$(
O (430)objective classification 客体分类 4{lrtNd~K
O (431)obsolescence 陈旧 8wEUly
O (432)off balance sheet finance 资产负债表外筹资 Nsf>b 8O
O (433)offer for sale 标价出售 j ct|}U
O (434)operating budget 经营预算 91#rP|88;
O (435)operating lease 经营租赁 X,A]<$ACu%
O (436)operating statement 营业报表 ;F;Vm$
O (437)operation time 操作时间 11iV{ h
O (438)operational control 经营控制 ]r\FC\n6e
O (439)operational gearing 经营杠杆 R>D [I.
O (440)operating plans 经营计划 @|PUet_pb
O (441)opportunity cost 机会成本 *S<
d`mp[
O (442)order 定单 k>)Uyw$!
O (443)ordinary shares 普通股 yz<$?G
blz
O (444)out-of-date cheque 过期支票 dQs>=(|t
O (445)over capitalization 过分资本化 : i{tqY%
O (446)overhead 制造费用 wnU-5r&!]
O (447)overhead absorption rate 制造费用分配率 Nu;?})tF
O (448)overhead cost 制造费用 X> T_Xc
O (449)overtrading 超过营业资金的经营 LC, 6hpmh
P (450)paid cheque 已付支票 -pHUC' t
P (451)paid-up share capital 认定股本 A2.GNk
P (452)parent company 母公司 9RPZj>ezjA
P (453)pareto distribution 帕累托分布 %M,^)lRP
P (454)participating preference shares 参与优先股 xj[v$HP
P (455)partnership 合伙 9e*o$)j_
P (456)payable ledger 应付款项账户 5AK@e|G$w
P (457)payback 回收期 U4N H9-U'
P (458)payments and receipts account 收入和支出报表 qi*Dd[OG
P (459)payments withheld 保留款额 Oz4vV_a&'
P (460)payroll 工资单 4YSVy2x
P (461)payroll analysis 工资分析 \iRmGvT
P (462)percentage profit on turnover 利润对营业额比率 f>iDq C4
P (463)period cost 期间成本 f hjlt#
P (464)perpetual inventory 永续盘存 MCAWn
H
P (465)personal account 记名账户 - -\eYVh[
P (466)PEPT 项目评审法 N*f ]NCSi
P (467)petty cash account 备用金账户 ^;sE)L6
P (468)petty cash voucher 备用金凭证 H0f] Swh0a
P (469)physical inventory 实地盘存 =pBr_pGz=
P (470)planning 计划 ?PYZW
5
P (471)planning horizon 计划时限
