N (428)number of days stock 存货周转天数 Th])jQ*
N (429)number of weeks stock 存货周转周数 t;%MSedn
O (430)objective classification 客体分类 )N
^ g0 L
O (431)obsolescence 陈旧 x JzO?a '
O (432)off balance sheet finance 资产负债表外筹资 \]/ 6 >yT
O (433)offer for sale 标价出售 JENq?$S
O (434)operating budget 经营预算 d~d~Cd` V
O (435)operating lease 经营租赁 (P:.@ P~
O (436)operating statement 营业报表 n]Jfd I
O (437)operation time 操作时间 I W|1)8d
O (438)operational control 经营控制 ; #D:S6 L
O (439)operational gearing 经营杠杆 Vzrp9&loY
O (440)operating plans 经营计划 `WU"*HqW
O (441)opportunity cost 机会成本 b|h`v
O (442)order 定单 T8QRO%t
O (443)ordinary shares 普通股 NE$=R" <Gv
O (444)out-of-date cheque 过期支票 Yv;18j*<
O (445)over capitalization 过分资本化 ;@u+b0
j
O (446)overhead 制造费用 x: Tm4V{
O (447)overhead absorption rate 制造费用分配率 my3W [3#
O (448)overhead cost 制造费用 i3y>@$fRL\
O (449)overtrading 超过营业资金的经营 h "r)z6Q/
P (450)paid cheque 已付支票 /?8rj3
P (451)paid-up share capital 认定股本 J
o ]8?U(^
P (452)parent company 母公司 ab5z&7Re6
P (453)pareto distribution 帕累托分布 cbA90 8@s
P (454)participating preference shares 参与优先股 z Tt6L6:u
P (455)partnership 合伙 b _0Xi
P (456)payable ledger 应付款项账户 $5 l=&
P (457)payback 回收期 C@
z^{Z+
P (458)payments and receipts account 收入和支出报表 A =k{Rl{LA
P (459)payments withheld 保留款额 Y_
& )>;
P (460)payroll 工资单 A[oxG;9xi
P (461)payroll analysis 工资分析 ZgI1Byf
P (462)percentage profit on turnover 利润对营业额比率
bR5+({yH
P (463)period cost 期间成本 1~q|
%"J
P (464)perpetual inventory 永续盘存 *9Nq^
+
P (465)personal account 记名账户 V`"A|Y
P (466)PEPT 项目评审法 Y;XEC;PXD
P (467)petty cash account 备用金账户 ]q@6&]9
P (468)petty cash voucher 备用金凭证 ) crhF9 !4
P (469)physical inventory 实地盘存 MY}B)`yx=
P (470)planning 计划 O}#h^AU-BS
P (471)planning horizon 计划时限
