N (428)number of days stock 存货周转天数 3_ly"\I\
N (429)number of weeks stock 存货周转周数 @-ml=S7;Sz
O (430)objective classification 客体分类 c'.XC}
O (431)obsolescence 陈旧 /go|r '
O (432)off balance sheet finance 资产负债表外筹资 Y b=77(Q V
O (433)offer for sale 标价出售 U`aB&[=$
O (434)operating budget 经营预算 eIJ>b M
O (435)operating lease 经营租赁 dEZUK vo
O (436)operating statement 营业报表 r7,}
"Pl
O (437)operation time 操作时间 p0[+Zm{#l
O (438)operational control 经营控制 /9e?uC6
O (439)operational gearing 经营杠杆 Q5^ #:uZ
O (440)operating plans 经营计划 ", p5}}/
O (441)opportunity cost 机会成本 ) ViBH\.*p
O (442)order 定单 L>h|1ZK
O (443)ordinary shares 普通股 &|<f|B MX
O (444)out-of-date cheque 过期支票 h
8xcq#
O (445)over capitalization 过分资本化 YF)]B |I
O (446)overhead 制造费用 _i_P@I<M|~
O (447)overhead absorption rate 制造费用分配率 L
#",.x
O (448)overhead cost 制造费用 ;I& XG
O (449)overtrading 超过营业资金的经营 6O <UW.
P (450)paid cheque 已付支票 -&CO I-P8
P (451)paid-up share capital 认定股本 &7i&"TNptP
P (452)parent company 母公司 a%A!Dz S
P (453)pareto distribution 帕累托分布 Mk L)
P (454)participating preference shares 参与优先股 6`@b@Kd
P (455)partnership 合伙 \Buy JskE
P (456)payable ledger 应付款项账户 9 QaE)wt
P (457)payback 回收期 V)5K/ U{
P (458)payments and receipts account 收入和支出报表 +fvD1xHI
P (459)payments withheld 保留款额 W qkb1~]#Y
P (460)payroll 工资单 p- a{6<h
P (461)payroll analysis 工资分析 m8=n `XI
P (462)percentage profit on turnover 利润对营业额比率 lLp,sN Aj
P (463)period cost 期间成本 X Z . T%g
P (464)perpetual inventory 永续盘存 lxm/*^
P (465)personal account 记名账户 {zWR)o .=
P (466)PEPT 项目评审法 'zM=[#!B
P (467)petty cash account 备用金账户 4-t^?T: qF
P (468)petty cash voucher 备用金凭证 j.ucv
P (469)physical inventory 实地盘存 hL bWqF
P (470)planning 计划 0$]iRE;O]
P (471)planning horizon 计划时限
