N (428)number of days stock 存货周转天数 =#W:z.w
N (429)number of weeks stock 存货周转周数 HBE[ q#
O (430)objective classification 客体分类 ;Hk3y+&]a
O (431)obsolescence 陈旧 _(h= @cv
O (432)off balance sheet finance 资产负债表外筹资 A<)n H=G&
O (433)offer for sale 标价出售 Bgc
]t
O (434)operating budget 经营预算 _`\!+q Gq
O (435)operating lease 经营租赁 YQG
l8E'
O (436)operating statement 营业报表 bGeIb-|(
O (437)operation time 操作时间 ")uKD q
O (438)operational control 经营控制 0!dNW,NfJ
O (439)operational gearing 经营杠杆 MBA?, |9Q#
O (440)operating plans 经营计划 nI6om pTX
O (441)opportunity cost 机会成本 Zh fg
O (442)order 定单 [//i "Nm
O (443)ordinary shares 普通股 xE?KJ
O (444)out-of-date cheque 过期支票 $Xlr@)%
O (445)over capitalization 过分资本化 g-d{"ZXd J
O (446)overhead 制造费用 {ac$4#Bp[B
O (447)overhead absorption rate 制造费用分配率 P5_Ajb(@'
O (448)overhead cost 制造费用 v~L\[&| _
O (449)overtrading 超过营业资金的经营 +M
I{B="7.
P (450)paid cheque 已付支票 >t cEx(
P (451)paid-up share capital 认定股本 zT, @PIC(
P (452)parent company 母公司 ;(`bP
P (453)pareto distribution 帕累托分布 LsERcjwwK
P (454)participating preference shares 参与优先股
p)/e;q^
P (455)partnership 合伙 G:$kGzhJ
P (456)payable ledger 应付款项账户 `X@\ Zv=}
P (457)payback 回收期 e*}zl>f
P (458)payments and receipts account 收入和支出报表 X13+n2^8]
P (459)payments withheld 保留款额 X#$ oV#
P (460)payroll 工资单 IVSC7SBiT
P (461)payroll analysis 工资分析 [6mK<A,/
P (462)percentage profit on turnover 利润对营业额比率 :Pdh##k
P (463)period cost 期间成本 K .}jOm
P (464)perpetual inventory 永续盘存 x7zc3%T's
P (465)personal account 记名账户 :V+rC]0
P (466)PEPT 项目评审法 wz:e\ !
P (467)petty cash account 备用金账户 .-rz30xT
P (468)petty cash voucher 备用金凭证 : ;e OhZ=_
P (469)physical inventory 实地盘存 q%;cu1^"M
P (470)planning 计划 ~&)\8@2
P (471)planning horizon 计划时限
