N (428)number of days stock 存货周转天数 kvuRT`/
N (429)number of weeks stock 存货周转周数 \F-n}Z
O (430)objective classification 客体分类 8)> T>-os
O (431)obsolescence 陈旧 a6cU<(WDeh
O (432)off balance sheet finance 资产负债表外筹资 :5$ErI
O (433)offer for sale 标价出售 m mZ
P;
O (434)operating budget 经营预算 ZZZ`@pXm;
O (435)operating lease 经营租赁 tQRbNY# }Z
O (436)operating statement 营业报表 U;IGV~oT
O (437)operation time 操作时间 M$.bC0}T
O (438)operational control 经营控制 q'a]DJ`
O (439)operational gearing 经营杠杆 po\jhfn
O (440)operating plans 经营计划
o5 ~VT!'[
O (441)opportunity cost 机会成本 uF1 4 ;
O (442)order 定单 *aC[Tv[-P
O (443)ordinary shares 普通股 1h(IrV5 g
O (444)out-of-date cheque 过期支票 6" Lyv
O (445)over capitalization 过分资本化 s,f2[6\ Y
O (446)overhead 制造费用 EpKZ.lCU
O (447)overhead absorption rate 制造费用分配率 $y,KDR7^
O (448)overhead cost 制造费用 $]I x(7@W
O (449)overtrading 超过营业资金的经营 i 7PS=]TK\
P (450)paid cheque 已付支票 SXYwhID=
P (451)paid-up share capital 认定股本 GD)paTwO<
P (452)parent company 母公司 Er|&4-9
P (453)pareto distribution 帕累托分布 kr|r- N`
P (454)participating preference shares 参与优先股 FyWf`XTO
P (455)partnership 合伙 s 8[(
P (456)payable ledger 应付款项账户 H! 5Ka#B
P (457)payback 回收期 YgjW%q
P (458)payments and receipts account 收入和支出报表 X@}7 # Vt
P (459)payments withheld 保留款额 `GBJa k
P (460)payroll 工资单 pbDr:kBL
P (461)payroll analysis 工资分析 SmD#hE[
P (462)percentage profit on turnover 利润对营业额比率 f*rub. y
P (463)period cost 期间成本 lhJY]tQt/
P (464)perpetual inventory 永续盘存 ;di
.U,
P (465)personal account 记名账户
F):kF_ho
P (466)PEPT 项目评审法 p>\[[Md
P (467)petty cash account 备用金账户 V`LE 'E
P (468)petty cash voucher 备用金凭证 T^v o9~N*
P (469)physical inventory 实地盘存 Ix,b -C~
P (470)planning 计划 l3u+ fE,;_
P (471)planning horizon 计划时限
