N (428)number of days stock 存货周转天数 k{<]J5{7
N (429)number of weeks stock 存货周转周数 n}MW# :eJe
O (430)objective classification 客体分类 \kU0D
O (431)obsolescence 陈旧 sK8 =PZ \
O (432)off balance sheet finance 资产负债表外筹资
>M{=qs
O (433)offer for sale 标价出售 TU4"7]/{M
O (434)operating budget 经营预算 > 4>!zZ
O (435)operating lease 经营租赁 *HFRG)[V
O (436)operating statement 营业报表 `9BZ))Pg
O (437)operation time 操作时间 095:"Gv
O
O (438)operational control 经营控制 g5X;]%:
O (439)operational gearing 经营杠杆 'M>QA"*48E
O (440)operating plans 经营计划 .
}n%gc~ A
O (441)opportunity cost 机会成本 SFVOof#s
O (442)order 定单 Q H:k5V~
O (443)ordinary shares 普通股 p
R=FH #
O (444)out-of-date cheque 过期支票 4}@J]_]Z
O (445)over capitalization 过分资本化 kLa9'c 0
O (446)overhead 制造费用 P ,-f]k[_
O (447)overhead absorption rate 制造费用分配率 InnjZ>$
O (448)overhead cost 制造费用 Umx~!YL!
O (449)overtrading 超过营业资金的经营 *Y"Kbn 6
P (450)paid cheque 已付支票 ' NyIy:
P (451)paid-up share capital 认定股本 H`#{zt);
P (452)parent company 母公司 DPCB=2E
P (453)pareto distribution 帕累托分布 We&~]-b AW
P (454)participating preference shares 参与优先股 [IT*>;b+?
P (455)partnership 合伙 lX H? *
P (456)payable ledger 应付款项账户 #zflU9 9d
P (457)payback 回收期 6-8,qk
P (458)payments and receipts account 收入和支出报表 NUBf>~_}
P (459)payments withheld 保留款额 N `-\'h
P (460)payroll 工资单 Y 3W_Z
P (461)payroll analysis 工资分析 &[u%ZL
P (462)percentage profit on turnover 利润对营业额比率 !n9H [QP^9
P (463)period cost 期间成本 s8L=:hiSf)
P (464)perpetual inventory 永续盘存 7kX;|NA1
P (465)personal account 记名账户 ;}v#hKC~
P (466)PEPT 项目评审法 +XV7W =
P (467)petty cash account 备用金账户 28,Hd!{
P (468)petty cash voucher 备用金凭证 t5:
1' N9P
P (469)physical inventory 实地盘存 B:Y"X:Y
P (470)planning 计划 \)KLm
P (471)planning horizon 计划时限
