N (428)number of days stock 存货周转天数 54^2=bp
N (429)number of weeks stock 存货周转周数 kuQ+MQHs
O (430)objective classification 客体分类 xDsB%~
O (431)obsolescence 陈旧 JSCZ
X:5
O (432)off balance sheet finance 资产负债表外筹资 /'g /yBY
O (433)offer for sale 标价出售 )C1ihm!7\
O (434)operating budget 经营预算 lk(q>dv K
O (435)operating lease 经营租赁 pS) &d4i
O (436)operating statement 营业报表 '1f:8
O (437)operation time 操作时间 n[`KhRN
O (438)operational control 经营控制 ah8xiABa
O (439)operational gearing 经营杠杆 JKJ+RkX f3
O (440)operating plans 经营计划 ws_/F
O (441)opportunity cost 机会成本 =Z
t7}V
O (442)order 定单 xG Bp+j1H
O (443)ordinary shares 普通股 B]_NI=d
O (444)out-of-date cheque 过期支票 ]ssX,1#Xh
O (445)over capitalization 过分资本化 @D3|Ak 1
O (446)overhead 制造费用
mRYM,
O (447)overhead absorption rate 制造费用分配率 a6/$}lCq
O (448)overhead cost 制造费用 Kh Wt9
=9
O (449)overtrading 超过营业资金的经营 ?T (
@< T
P (450)paid cheque 已付支票 YU (|i}b
P (451)paid-up share capital 认定股本 `#Yv(a2TY
P (452)parent company 母公司 :Qekv(z
P (453)pareto distribution 帕累托分布 ?Z {:[.
P (454)participating preference shares 参与优先股 :#pfv)W6t
P (455)partnership 合伙 |PY*" Ul
P (456)payable ledger 应付款项账户 :tTP3 t5
P (457)payback 回收期 :jP4GCxU|
P (458)payments and receipts account 收入和支出报表 Q=} U
P (459)payments withheld 保留款额 `;\<Fr
P (460)payroll 工资单 kbR!iPM-;
P (461)payroll analysis 工资分析 | Gq Ka
P (462)percentage profit on turnover 利润对营业额比率 ]y52%RAKI
P (463)period cost 期间成本 &1(PS)s
P (464)perpetual inventory 永续盘存 d8V)eZYXy~
P (465)personal account 记名账户 ,|Xi bfw
P (466)PEPT 项目评审法 Q!&@aKl
P (467)petty cash account 备用金账户 kH9fK80
P (468)petty cash voucher 备用金凭证 e ab_"W
P (469)physical inventory 实地盘存 aplOo[
P (470)planning 计划 )=EJFQ* v
P (471)planning horizon 计划时限
