N (428)number of days stock 存货周转天数 =/ \l=*
N (429)number of weeks stock 存货周转周数 '*t<g@ 2$
O (430)objective classification 客体分类 V#c =O}
O (431)obsolescence 陈旧 =/4}!B /
O (432)off balance sheet finance 资产负债表外筹资 xsrdHP1
O (433)offer for sale 标价出售 rP/W,!
7:K
O (434)operating budget 经营预算 1 {
ehnH
O (435)operating lease 经营租赁 . TNJuuO
O (436)operating statement 营业报表 jO`L:D/C
O (437)operation time 操作时间 E~8J<g E
O (438)operational control 经营控制 `_"?$ v2F
O (439)operational gearing 经营杠杆 RER93:(
O (440)operating plans 经营计划 a t=;}}X
O (441)opportunity cost 机会成本 =,08D^ xY
O (442)order 定单 Q qcAmp
O (443)ordinary shares 普通股 v[a 4d&P
O (444)out-of-date cheque 过期支票 Rn{X+b.
O (445)over capitalization 过分资本化 -Byl~n3*D
O (446)overhead 制造费用 MW=rX>tE
O (447)overhead absorption rate 制造费用分配率 w"A>mEex<
O (448)overhead cost 制造费用 #jg3 Ku;Y
O (449)overtrading 超过营业资金的经营 L rV|Y~
P (450)paid cheque 已付支票 '[b w7T
P (451)paid-up share capital 认定股本 H{_6e6`e.
P (452)parent company 母公司
Hq,N OP
P (453)pareto distribution 帕累托分布 'o7V6KG
P (454)participating preference shares 参与优先股 h9~oS/%:
P (455)partnership 合伙 ytV4q U82G
P (456)payable ledger 应付款项账户 {P%\& \{F
P (457)payback 回收期 aDE}'d1qo
P (458)payments and receipts account 收入和支出报表 _$oE'lat
P (459)payments withheld 保留款额 l vU Ws
P (460)payroll 工资单 -or)NE
P (461)payroll analysis 工资分析 fOk(i
vYy
P (462)percentage profit on turnover 利润对营业额比率 4*UKR!sr
P (463)period cost 期间成本 /EL3 T t
P (464)perpetual inventory 永续盘存 cQ0+kX<
P (465)personal account 记名账户 pz.fZ V
P (466)PEPT 项目评审法 $t K/3
P (467)petty cash account 备用金账户 /8P7L'Rb
P (468)petty cash voucher 备用金凭证 u#3Cst8Y
P (469)physical inventory 实地盘存 3:b5#c?R-
P (470)planning 计划 '9AYE"7Ydk
P (471)planning horizon 计划时限
