N (428)number of days stock 存货周转天数 pc/]t^]p
N (429)number of weeks stock 存货周转周数 M7SVD[7~HM
O (430)objective classification 客体分类 W&Kjh|[1QZ
O (431)obsolescence 陈旧 7|q _JdKoU
O (432)off balance sheet finance 资产负债表外筹资 u
YJL^I8M'
O (433)offer for sale 标价出售 )`
90*
O (434)operating budget 经营预算 y7Y g$)sL
O (435)operating lease 经营租赁 T>pz?e^5&
O (436)operating statement 营业报表 Y(P <9 m:
O (437)operation time 操作时间 Q)}z$h55
O (438)operational control 经营控制 g(F? qP_K
O (439)operational gearing 经营杠杆 v(z2,?/4
O (440)operating plans 经营计划 c Y[qX/0~
O (441)opportunity cost 机会成本
iU
a `<
O (442)order 定单 "\1Q J
O (443)ordinary shares 普通股
BH`GUIk
O (444)out-of-date cheque 过期支票 O,?aVgY
O (445)over capitalization 过分资本化 ?FwjbG<
O (446)overhead 制造费用 ^ l9NF
O (447)overhead absorption rate 制造费用分配率 PU^@BZ_m
O (448)overhead cost 制造费用 6T{SRN{
O (449)overtrading 超过营业资金的经营 K^+}__;]
P (450)paid cheque 已付支票 8S7 YVsDz"
P (451)paid-up share capital 认定股本 2q* aq%
P (452)parent company 母公司 9U~sRj=D
P (453)pareto distribution 帕累托分布 Z|qUVD5Ic
P (454)participating preference shares 参与优先股 P0XVR_TJf
P (455)partnership 合伙 ]*JH~.p
P (456)payable ledger 应付款项账户 L\("
P (457)payback 回收期 xEvm>BZi
P (458)payments and receipts account 收入和支出报表 '7T T4~F
P (459)payments withheld 保留款额 }?XNA.Wz
P (460)payroll 工资单 X3, + aL`
P (461)payroll analysis 工资分析 c9)5G+
P (462)percentage profit on turnover 利润对营业额比率 ;OfZEy>7
P (463)period cost 期间成本 >PMLjXK
P (464)perpetual inventory 永续盘存 \Yd
0oe82
P (465)personal account 记名账户 TkSeD
P
P (466)PEPT 项目评审法 P V,AN
P (467)petty cash account 备用金账户 ;
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P (468)petty cash voucher 备用金凭证 x$Tf IFy
P (469)physical inventory 实地盘存 caC( KK#<
P (470)planning 计划 om}jQJ]KH
P (471)planning horizon 计划时限
