N (428)number of days stock 存货周转天数 *: @KpYWx"
N (429)number of weeks stock 存货周转周数 vt{[_L(h
O (430)objective classification 客体分类 u"=]cBRWL6
O (431)obsolescence 陈旧 8&G9 ?n`I5
O (432)off balance sheet finance 资产负债表外筹资 v?OVhV
O (433)offer for sale 标价出售 | J3'#7
O (434)operating budget 经营预算 \ s aV8U7B
O (435)operating lease 经营租赁 ZK8)FmT_<O
O (436)operating statement 营业报表 `P; r[j"
O (437)operation time 操作时间 lc[6Mpi7s[
O (438)operational control 经营控制 SjB"#E)
O (439)operational gearing 经营杠杆 oI{.{]
O (440)operating plans 经营计划 ~ tA ^[tK
O (441)opportunity cost 机会成本 Qc3d<{7\~
O (442)order 定单 A.vAk''(}+
O (443)ordinary shares 普通股 /=S@3?cQAB
O (444)out-of-date cheque 过期支票 PGJh>[ s
O (445)over capitalization 过分资本化 SYY x>1;8`
O (446)overhead 制造费用 +PjTT
6
O (447)overhead absorption rate 制造费用分配率 Xx{| [2`
O (448)overhead cost 制造费用 -/pz3n
O (449)overtrading 超过营业资金的经营 }ouGxs+^[
P (450)paid cheque 已付支票 miaH ,hm
P (451)paid-up share capital 认定股本 %6320 x
P (452)parent company 母公司 E+lR&~mK=
P (453)pareto distribution 帕累托分布 Gk*u^J(
P (454)participating preference shares 参与优先股 v:P]o9Oj8
P (455)partnership 合伙 E2'Wzrovlo
P (456)payable ledger 应付款项账户 iAk:CJ{
P (457)payback 回收期 fWmc$r5n](
P (458)payments and receipts account 收入和支出报表 t2o{=!$WH
P (459)payments withheld 保留款额 '#f<wf n
P (460)payroll 工资单 S&` 6pN
P (461)payroll analysis 工资分析 !FL"L
9
P (462)percentage profit on turnover 利润对营业额比率 | Gf<Ql_.4
P (463)period cost 期间成本 ,%TBW,>
P (464)perpetual inventory 永续盘存 [f_^B U&
P (465)personal account 记名账户 =7< JD}G
P (466)PEPT 项目评审法 EfEgY|V0
P (467)petty cash account 备用金账户 -wXeu e},>
P (468)petty cash voucher 备用金凭证 jw:z2:0~
P (469)physical inventory 实地盘存 ]eKuR"ob0
P (470)planning 计划 !i;6!w
P (471)planning horizon 计划时限
