N (428)number of days stock 存货周转天数 .$ x}~Sw
N (429)number of weeks stock 存货周转周数 U+B"$yBR
O (430)objective classification 客体分类
v@[3R7|4
O (431)obsolescence 陈旧 juWXB+d2Y
O (432)off balance sheet finance 资产负债表外筹资 9D=X3{be#
O (433)offer for sale 标价出售 hOZTD 0
O (434)operating budget 经营预算
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O (435)operating lease 经营租赁 l{C]0^6>i
O (436)operating statement 营业报表 ';Nc ;9
O (437)operation time 操作时间 HP[B%
O (438)operational control 经营控制 t!/~_}eD J
O (439)operational gearing 经营杠杆 S>(x x"Ia
O (440)operating plans 经营计划 T$2A2gb `
O (441)opportunity cost 机会成本 e\[q3J
O (442)order 定单 l6w\E=K
O (443)ordinary shares 普通股 zzI,iEG
O (444)out-of-date cheque 过期支票 6 *S
/frE
O (445)over capitalization 过分资本化 Y#V(CIDe
O (446)overhead 制造费用 _oBx:G6E
O (447)overhead absorption rate 制造费用分配率 C}x
fo}i
O (448)overhead cost 制造费用 |&Mo Qxw@
O (449)overtrading 超过营业资金的经营 :'ZR!w
P (450)paid cheque 已付支票 yQj J-g(.
P (451)paid-up share capital 认定股本 Mpw] dYM
P (452)parent company 母公司 <>n|_6'$90
P (453)pareto distribution 帕累托分布 44P [P{y
P (454)participating preference shares 参与优先股 vW*Mf}=
P (455)partnership 合伙 Vfy@?x=
&
P (456)payable ledger 应付款项账户 [3-u7Fx!
P (457)payback 回收期 Y]`=cR`/"
P (458)payments and receipts account 收入和支出报表 D60quEe3%
P (459)payments withheld 保留款额 l }^ziY!
P (460)payroll 工资单 ;k#_/c
P (461)payroll analysis 工资分析
jJ<&!=
P (462)percentage profit on turnover 利润对营业额比率 Z9 ws{8@_
P (463)period cost 期间成本 }6%\/d1~ 6
P (464)perpetual inventory 永续盘存 ]rY9t@
P (465)personal account 记名账户 i H-,l
P (466)PEPT 项目评审法 iN 'T^+um=
P (467)petty cash account 备用金账户 L9Zz-Dr s
P (468)petty cash voucher 备用金凭证 UQh.o
P (469)physical inventory 实地盘存 e#mf{ 1&
P (470)planning 计划 ` {Oqb
P (471)planning horizon 计划时限
