N (428)number of days stock 存货周转天数 >[AmIYg
N (429)number of weeks stock 存货周转周数 >`\.i,X .D
O (430)objective classification 客体分类 /@F'f@;
O (431)obsolescence 陈旧 -> rqr#
O (432)off balance sheet finance 资产负债表外筹资 ==OU d6e}
O (433)offer for sale 标价出售 ^Hv&{r77
O (434)operating budget 经营预算 n@8Y6+7i
O (435)operating lease 经营租赁 ryVYY> *(K
O (436)operating statement 营业报表 (N}-]%#
O (437)operation time 操作时间 hBjU(}\3
O (438)operational control 经营控制 ^e8xg=8(
O (439)operational gearing 经营杠杆 q<
XFw-Pv
O (440)operating plans 经营计划 DjM*U52Yfj
O (441)opportunity cost 机会成本 [UA*We 1
O (442)order 定单 fAgeF$9@
O (443)ordinary shares 普通股 $6a9<&LP_
O (444)out-of-date cheque 过期支票 Nvgi&iBh8
O (445)over capitalization 过分资本化 y>EW,%leC
O (446)overhead 制造费用 F
qH)
)2
O (447)overhead absorption rate 制造费用分配率 w.q`E@ T*
O (448)overhead cost 制造费用 ^eh
.Iml'@
O (449)overtrading 超过营业资金的经营 ENZym
P (450)paid cheque 已付支票 8Yh'/,o=L#
P (451)paid-up share capital 认定股本 :)~l3:O
P (452)parent company 母公司 .; F<X \_
P (453)pareto distribution 帕累托分布 S BreA-2
P (454)participating preference shares 参与优先股 "V' r}>
P (455)partnership 合伙 "E\vdhk
P (456)payable ledger 应付款项账户 A0<g8pv
P (457)payback 回收期 = LNU%0m
P (458)payments and receipts account 收入和支出报表 AioW*`[WjA
P (459)payments withheld 保留款额 VcrMlcnO
P (460)payroll 工资单 ^2~ZOP $A
P (461)payroll analysis 工资分析 Sb[>R(0:
P (462)percentage profit on turnover 利润对营业额比率 Dd
r.6`V J
P (463)period cost 期间成本 9^XZ|`
P (464)perpetual inventory 永续盘存 ,^([aK
P (465)personal account 记名账户 /o9it;
P (466)PEPT 项目评审法 g{V(Wy T@
P (467)petty cash account 备用金账户 SaXt"Ju,AH
P (468)petty cash voucher 备用金凭证 vwT1bw .
P (469)physical inventory 实地盘存 1kvX#h&V
P (470)planning 计划 N;3!oo4
P (471)planning horizon 计划时限
