N (428)number of days stock 存货周转天数 I .P6l*$
N (429)number of weeks stock 存货周转周数 T,OS 0;7O
O (430)objective classification 客体分类 ?4[NNL
O (431)obsolescence 陈旧 oj@g2 H5P
O (432)off balance sheet finance 资产负债表外筹资 yb?|E ww_o
O (433)offer for sale 标价出售 RG}}Oh="v
O (434)operating budget 经营预算 qrE0H
O (435)operating lease 经营租赁 x<>YUw8`
O (436)operating statement 营业报表 9. s,:?5e
O (437)operation time 操作时间 dB 7ZT0L\
O (438)operational control 经营控制 7&|6KN}c
O (439)operational gearing 经营杠杆 9!#EwPD$#
O (440)operating plans 经营计划 kceyuD$3G
O (441)opportunity cost 机会成本 QC7k~I8
O (442)order 定单 h.}u?{
O (443)ordinary shares 普通股 2*'c iH37
O (444)out-of-date cheque 过期支票 $3\,h; y
O (445)over capitalization 过分资本化 z_n \ 5.
O (446)overhead 制造费用 N2FbrfNFa
O (447)overhead absorption rate 制造费用分配率 VB"(9O]
O (448)overhead cost 制造费用 H,K`6HH
O (449)overtrading 超过营业资金的经营 MGaiTN^_<
P (450)paid cheque 已付支票 u"Y]P* [k
P (451)paid-up share capital 认定股本 "
" %#cDR
P (452)parent company 母公司 (a#pvEY
P (453)pareto distribution 帕累托分布 Nw pS)6<-
P (454)participating preference shares 参与优先股
!_x*m@/
P (455)partnership 合伙 Ct!S Tk[2
P (456)payable ledger 应付款项账户 V 3uXan_
P (457)payback 回收期 r?3Aqi"
P (458)payments and receipts account 收入和支出报表 YgimJsm
P (459)payments withheld 保留款额 Ep ">v>"
P (460)payroll 工资单 %{'4.
,
P (461)payroll analysis 工资分析 0*yJ %
P (462)percentage profit on turnover 利润对营业额比率 R=$Ls6z
P (463)period cost 期间成本 "+h/-2rA
P (464)perpetual inventory 永续盘存 ~Z/7pP+
P (465)personal account 记名账户 MLS; SCl
P (466)PEPT 项目评审法 j^ EbO3
P (467)petty cash account 备用金账户 28 UV DG1?
P (468)petty cash voucher 备用金凭证 WeVi] n
P (469)physical inventory 实地盘存 J?D\$u:
P (470)planning 计划 s|2}2<+
P (471)planning horizon 计划时限
