N (428)number of days stock 存货周转天数 Te[[xhTyw
N (429)number of weeks stock 存货周转周数 cQ6[o"j.
O (430)objective classification 客体分类 6 KnD(im
O (431)obsolescence 陈旧 I%e7:cs >
O (432)off balance sheet finance 资产负债表外筹资 6
N~ jt
O (433)offer for sale 标价出售 `DG6ollp{
O (434)operating budget 经营预算 ii2oWU
O (435)operating lease 经营租赁 / v5Pk.!o
O (436)operating statement 营业报表 **_VNDK+
O (437)operation time 操作时间 pr;<n\Y{
O (438)operational control 经营控制 K[~Wj8W0
O (439)operational gearing 经营杠杆 ~<v{CBq[
O (440)operating plans 经营计划 2}$Vi$
R
O (441)opportunity cost 机会成本 l]sO[`X
O (442)order 定单 u8+ <uWB
O (443)ordinary shares 普通股 l >~ :lBO
O (444)out-of-date cheque 过期支票 f#eTi&w
O (445)over capitalization 过分资本化 K ANE"M
O (446)overhead 制造费用 .7ahz8v
O (447)overhead absorption rate 制造费用分配率 F|xXMpC.f
O (448)overhead cost 制造费用 rJ\A)O+Mq(
O (449)overtrading 超过营业资金的经营 2*K0~ b`
P (450)paid cheque 已付支票 6Wc eDY
P (451)paid-up share capital 认定股本 ?=r!b{9
P (452)parent company 母公司 ?aOR ^ K
P (453)pareto distribution 帕累托分布 i$"FUC~'
P (454)participating preference shares 参与优先股 Qi= rhN`
P (455)partnership 合伙 R^1= :<)C
P (456)payable ledger 应付款项账户 %(6f
P (457)payback 回收期 )Bb :tz+
P (458)payments and receipts account 收入和支出报表 *ivbk /8
P (459)payments withheld 保留款额 T?AGQcG
P (460)payroll 工资单 a Q`a>&R0
P (461)payroll analysis 工资分析 <R GRv v
P (462)percentage profit on turnover 利润对营业额比率 jvu ,W4
P (463)period cost 期间成本 }[LK/@h
P (464)perpetual inventory 永续盘存 >x2T '
P (465)personal account 记名账户 Wv=L_E_
P (466)PEPT 项目评审法 x-tA {_:
P (467)petty cash account 备用金账户 'kH#QO\(e"
P (468)petty cash voucher 备用金凭证 D cus-,u~
P (469)physical inventory 实地盘存 elKQge
P (470)planning 计划 g:[&]o} :9
P (471)planning horizon 计划时限
