N (428)number of days stock 存货周转天数 }$6L]
N (429)number of weeks stock 存货周转周数 24sMX7Q,i
O (430)objective classification 客体分类 (f/(q-7VWt
O (431)obsolescence 陈旧 "k zKQ~
O (432)off balance sheet finance 资产负债表外筹资 ]lWqV
O (433)offer for sale 标价出售 Xr*I`BJ
O (434)operating budget 经营预算 IUMv{2C
O (435)operating lease 经营租赁 uU
d"l,V
O (436)operating statement 营业报表 8NN+Z<
O (437)operation time 操作时间 Xfiwblg
O (438)operational control 经营控制 l{ By]S
O (439)operational gearing 经营杠杆 xATx2*@X2
O (440)operating plans 经营计划 0B6!$) *-i
O (441)opportunity cost 机会成本 CTMC78=9}
O (442)order 定单 G|i0n
O (443)ordinary shares 普通股 w OL,L U
O (444)out-of-date cheque 过期支票 "ubp`7%67
O (445)over capitalization 过分资本化 1;B~n5C.
O (446)overhead 制造费用 D
0Xl`0"'
O (447)overhead absorption rate 制造费用分配率 mxNd
O (448)overhead cost 制造费用 ; 0DoZ
O (449)overtrading 超过营业资金的经营 ~Xi@#s~
P (450)paid cheque 已付支票 Kda'N$|`
P (451)paid-up share capital 认定股本 MU<( O}
P (452)parent company 母公司 *d._H1zT
P (453)pareto distribution 帕累托分布 Hv6h7-
P (454)participating preference shares 参与优先股 IZVP-
P (455)partnership 合伙 F^,:p.ihm<
P (456)payable ledger 应付款项账户 /9vi
P (457)payback 回收期 E@VQ xB7+
P (458)payments and receipts account 收入和支出报表 6St= r)_
P (459)payments withheld 保留款额 l 9K`+c+t
P (460)payroll 工资单 @K;b7@4y
P (461)payroll analysis 工资分析 41
F;X{Br
P (462)percentage profit on turnover 利润对营业额比率 k1&9 bgI
P (463)period cost 期间成本 qxZ
IH
P (464)perpetual inventory 永续盘存 "*vrrY
P (465)personal account 记名账户 ?v^NimcZ
P (466)PEPT 项目评审法 $8^H k xy
P (467)petty cash account 备用金账户 9A |A@E#
P (468)petty cash voucher 备用金凭证 `_/bg(E
P (469)physical inventory 实地盘存 NuZ2,<~9
P (470)planning 计划 *'@O o
P (471)planning horizon 计划时限
