N (428)number of days stock 存货周转天数 '&nQ~=3
N (429)number of weeks stock 存货周转周数 e/&^~ $h
O (430)objective classification 客体分类 m% =*3gH]&
O (431)obsolescence 陈旧 1m5*M Y
O (432)off balance sheet finance 资产负债表外筹资 Q' Tg0,,S
O (433)offer for sale 标价出售 w+wtr[;wwL
O (434)operating budget 经营预算 g^^pPV K_
O (435)operating lease 经营租赁 c]n"1YNm
O (436)operating statement 营业报表 *E]: VZl
O (437)operation time 操作时间 d^f rKPB
O (438)operational control 经营控制 lQd7 p+ 21
O (439)operational gearing 经营杠杆 ac\( [F-
O (440)operating plans 经营计划 Nv^b yWqu
O (441)opportunity cost 机会成本 ia (`3r
O (442)order 定单 jtUqrJFlQ
O (443)ordinary shares 普通股 Qj'Ik
`o
O (444)out-of-date cheque 过期支票 Au6Y]
O (445)over capitalization 过分资本化 u HW'F(;
O (446)overhead 制造费用 |s;']
O (447)overhead absorption rate 制造费用分配率 l6 L?jiTl_
O (448)overhead cost 制造费用 2$ &B@\WY
O (449)overtrading 超过营业资金的经营 : _tt9J
P (450)paid cheque 已付支票 RD46 @Q`
P (451)paid-up share capital 认定股本 lF_"{dS_6(
P (452)parent company 母公司 Cv}^]_`Q
P (453)pareto distribution 帕累托分布 Z #T
P (454)participating preference shares 参与优先股 B%tWi
P (455)partnership 合伙 p!5'#\^f
P (456)payable ledger 应付款项账户 L ^r & .N\
P (457)payback 回收期 2v2XU\u{t
P (458)payments and receipts account 收入和支出报表 ^,,}2dsb>
P (459)payments withheld 保留款额 y/5GY,z%aL
P (460)payroll 工资单 Kk*8
P (461)payroll analysis 工资分析 ]jYFrOMy4S
P (462)percentage profit on turnover 利润对营业额比率 #f<
v%
P (463)period cost 期间成本 NSBcYObX
P (464)perpetual inventory 永续盘存 6]4#8tR1_
P (465)personal account 记名账户 !-.GfI:q
P (466)PEPT 项目评审法 yYaoA/0
P (467)petty cash account 备用金账户 78Du
P (468)petty cash voucher 备用金凭证 IrMB=pWo
P (469)physical inventory 实地盘存 =#v? }JG
P (470)planning 计划 0|J_'-<
P (471)planning horizon 计划时限
