N (428)number of days stock 存货周转天数 G 8Y+w
N (429)number of weeks stock 存货周转周数 bxXiQa
O (430)objective classification 客体分类 ( H N4g;{
O (431)obsolescence 陈旧 s 2v(=
O (432)off balance sheet finance 资产负债表外筹资 ]^\8U2q}
O (433)offer for sale 标价出售 n|4;Hn1V
O (434)operating budget 经营预算 vVs#^"-nW
O (435)operating lease 经营租赁 s-V
SH
O (436)operating statement 营业报表 mi2o1"Jd$`
O (437)operation time 操作时间 ]PNow S\
O (438)operational control 经营控制 Ok%}|/ P4
O (439)operational gearing 经营杠杆 C6& ( c
O (440)operating plans 经营计划 IGAz
E(
O (441)opportunity cost 机会成本 em]xtya
O (442)order 定单 aP>37s
O (443)ordinary shares 普通股 ,c
)g,J9
O (444)out-of-date cheque 过期支票
c~dM`2J,
O (445)over capitalization 过分资本化 '?Iif#Z1
O (446)overhead 制造费用 IdM*5Y>f
O (447)overhead absorption rate 制造费用分配率 RwTzz]
M
O (448)overhead cost 制造费用 u:` y]
O (449)overtrading 超过营业资金的经营 YbMssd2Yg
P (450)paid cheque 已付支票 |[cdri^?D
P (451)paid-up share capital 认定股本 q? ~Rnv
P (452)parent company 母公司 px9>:t[P
P (453)pareto distribution 帕累托分布 j:1uP^.
P (454)participating preference shares 参与优先股 xNN@ 1P[*
P (455)partnership 合伙 s!6=|S S7
P (456)payable ledger 应付款项账户 (3EUy"z-
P (457)payback 回收期 y>(rZ^ y&
P (458)payments and receipts account 收入和支出报表 %TK&)Q% h5
P (459)payments withheld 保留款额 "6I[4U"@
P (460)payroll 工资单 9|!j4DS<
P (461)payroll analysis 工资分析 3^G96]E
P (462)percentage profit on turnover 利润对营业额比率 En9R>A; `
P (463)period cost 期间成本 d A#{Cn;
P (464)perpetual inventory 永续盘存 "'eWn6O(
P (465)personal account 记名账户 {&nV4c$v
P (466)PEPT 项目评审法 < `Z%O <X
P (467)petty cash account 备用金账户 mPmB6q%)]
P (468)petty cash voucher 备用金凭证 +*t|yKO>[
P (469)physical inventory 实地盘存 Z%v6xP.
P (470)planning 计划 ,sb1"^Wc
P (471)planning horizon 计划时限
