N (428)number of days stock 存货周转天数 &?<uR)tl
N (429)number of weeks stock 存货周转周数 <r%K i`u(p
O (430)objective classification 客体分类 Q@D7 \<t
O (431)obsolescence 陈旧 vygzL U^
O (432)off balance sheet finance 资产负债表外筹资 ]e>qvSuYh
O (433)offer for sale 标价出售 b!<_ JOL2.
O (434)operating budget 经营预算 hFtV\xF K
O (435)operating lease 经营租赁 b--=GY))F
O (436)operating statement 营业报表 z7K{ ,y
O (437)operation time 操作时间 tKbxC>w
O (438)operational control 经营控制 CM6% g f3
O (439)operational gearing 经营杠杆
Q !X?P
O (440)operating plans 经营计划 A*JOp8\)
O (441)opportunity cost 机会成本 a:FU- ^B4~
O (442)order 定单 Gh;\"Qx
O (443)ordinary shares 普通股 g4K+AK
O (444)out-of-date cheque 过期支票 u]^ s2v
O (445)over capitalization 过分资本化 5ggyk 0
O (446)overhead 制造费用 KVi6vd gD
O (447)overhead absorption rate 制造费用分配率 7?P'f3)fG
O (448)overhead cost 制造费用 ]so/AdT9hA
O (449)overtrading 超过营业资金的经营 %~rEJB@{
P (450)paid cheque 已付支票 lriezI
P (451)paid-up share capital 认定股本 "LBMpgpU
P (452)parent company 母公司 i3-5~@M
P (453)pareto distribution 帕累托分布
-hd
P (454)participating preference shares 参与优先股 _l
d.Xmvd
P (455)partnership 合伙 v%tjZ5x
P (456)payable ledger 应付款项账户 ]RVu[k8
P (457)payback 回收期 _4 {0He`q
P (458)payments and receipts account 收入和支出报表 $BqiC!~
P (459)payments withheld 保留款额 7?.uAiM'zT
P (460)payroll 工资单 Wu>]R'C
P (461)payroll analysis 工资分析 P1#g{f
P (462)percentage profit on turnover 利润对营业额比率 Vt`4u5HG
P (463)period cost 期间成本 HqGI.
P (464)perpetual inventory 永续盘存 l*Cul VX
P (465)personal account 记名账户 |J $A%2 7
P (466)PEPT 项目评审法 pF;.
nt)
P (467)petty cash account 备用金账户 qe]D4K8`Q3
P (468)petty cash voucher 备用金凭证 _i =*0Q
P (469)physical inventory 实地盘存 TTf
j 5
P (470)planning 计划 /s?%ft#-9o
P (471)planning horizon 计划时限
