N (428)number of days stock 存货周转天数 <7Yh<(R e^
N (429)number of weeks stock 存货周转周数 ?%ltoezf
O (430)objective classification 客体分类 4%<wxrod
O (431)obsolescence 陈旧 D\J.6W
O (432)off balance sheet finance 资产负债表外筹资 D8*6h)~
O (433)offer for sale 标价出售 q TWQ!
O (434)operating budget 经营预算 H;AMRL o4z
O (435)operating lease 经营租赁 hfc~HKLC
O (436)operating statement 营业报表 3
Sf':N`u
O (437)operation time 操作时间 .n.N.e
O (438)operational control 经营控制 |#xBC+
O (439)operational gearing 经营杠杆 D^s#pOZS
O (440)operating plans 经营计划 rOYYZ)Qw
O (441)opportunity cost 机会成本 :T@} CJ
O (442)order 定单 BVus3Y5IJQ
O (443)ordinary shares 普通股 +_*iF5\
O (444)out-of-date cheque 过期支票 3;uLBuZOCN
O (445)over capitalization 过分资本化 'vq0Tw5
O (446)overhead 制造费用 }=gD,]2x8
O (447)overhead absorption rate 制造费用分配率
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O (448)overhead cost 制造费用 N<KsQsy=
O (449)overtrading 超过营业资金的经营 e6 <9`Xg
P (450)paid cheque 已付支票 5~[][VV^
P (451)paid-up share capital 认定股本 (6}7z+
P (452)parent company 母公司 i&)([C0z$
P (453)pareto distribution 帕累托分布 ZifDU@J$t
P (454)participating preference shares 参与优先股 eQ[}ALIq
P (455)partnership 合伙 ApggTzh@
P (456)payable ledger 应付款项账户 |h/{qpsu
P (457)payback 回收期 ]70ZerQ~L
P (458)payments and receipts account 收入和支出报表 oxnI/Z
P (459)payments withheld 保留款额 "8a ?KQ
P (460)payroll 工资单 ?-0, x|ul
P (461)payroll analysis 工资分析 V`c,U7[/
P (462)percentage profit on turnover 利润对营业额比率 s`v$r,N0
P (463)period cost 期间成本 33~8@]b
P (464)perpetual inventory 永续盘存 *].qm
g%
P (465)personal account 记名账户 8aM\B%NGWi
P (466)PEPT 项目评审法 Azr|cKu]
P (467)petty cash account 备用金账户 sC2NFb-+&
P (468)petty cash voucher 备用金凭证 Q_0_6,Opb
P (469)physical inventory 实地盘存 W|sU[dxZ
P (470)planning 计划 q^ &r<i
P (471)planning horizon 计划时限