N (428)number of days stock 存货周转天数 \@} G'7{
N (429)number of weeks stock 存货周转周数 !pqfx93R*
O (430)objective classification 客体分类 I +4#LR3;
O (431)obsolescence 陈旧 i a Aj|:
O (432)off balance sheet finance 资产负债表外筹资 L^{1dVGWNa
O (433)offer for sale 标价出售 /qd5{%:
O (434)operating budget 经营预算 bl8E zO
O (435)operating lease 经营租赁 ;Eer
O (436)operating statement 营业报表 =,])xzG%
O (437)operation time 操作时间 Biva{'[m
O (438)operational control 经营控制 `Q@w*ta)
O (439)operational gearing 经营杠杆 p" ;5J+?(
O (440)operating plans 经营计划 \{8?HjJEM
O (441)opportunity cost 机会成本 .yF@O
w
O (442)order 定单 U{JD\G 8m
O (443)ordinary shares 普通股 b:M1P&R
O (444)out-of-date cheque 过期支票 <0w"$.K#3
O (445)over capitalization 过分资本化 +}.~"
O (446)overhead 制造费用 w1&\heSQ
O (447)overhead absorption rate 制造费用分配率 wOLDHg_
O (448)overhead cost 制造费用 i eL7jN,'m
O (449)overtrading 超过营业资金的经营 ;K$ !c5
P (450)paid cheque 已付支票 tpY]Mz[
J
P (451)paid-up share capital 认定股本 O)jpnNz
P (452)parent company 母公司 Q:5^K
P (453)pareto distribution 帕累托分布 XY h)59oM%
P (454)participating preference shares 参与优先股 t4P`#,:8
P (455)partnership 合伙 cS2 PrsUx
P (456)payable ledger 应付款项账户 d:X@zUR*)
P (457)payback 回收期 ,l47;@kr
P (458)payments and receipts account 收入和支出报表 b4R;#rm
P (459)payments withheld 保留款额 Mjon++>Z
P (460)payroll 工资单 a7 fFp 9l!
P (461)payroll analysis 工资分析 #B!HPlrv
P (462)percentage profit on turnover 利润对营业额比率 @7? O#WmL
P (463)period cost 期间成本 fFNs cY<4w
P (464)perpetual inventory 永续盘存 \x7^ly$_
P (465)personal account 记名账户 1o8C4?T&
P (466)PEPT 项目评审法 v mj 'X>Q
P (467)petty cash account 备用金账户 {O=PVW2S
P (468)petty cash voucher 备用金凭证 zzH^xxg
P (469)physical inventory 实地盘存 Z^[
]s1iP}
P (470)planning 计划 0R-J
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P (471)planning horizon 计划时限
