N (428)number of days stock 存货周转天数 YbKW;L&Ff
N (429)number of weeks stock 存货周转周数 ;/@R{G{+~;
O (430)objective classification 客体分类
c'b,=SM
O (431)obsolescence 陈旧 \!r ^6'A
O (432)off balance sheet finance 资产负债表外筹资 N!AFs
WV
O (433)offer for sale 标价出售 n[@ Ur2& )
O (434)operating budget 经营预算 KVuv%?
O (435)operating lease 经营租赁 Z>l>@wN m
O (436)operating statement 营业报表 J5k%
O (437)operation time 操作时间 :"4~V
Du
O (438)operational control 经营控制 4tI~d8?pk+
O (439)operational gearing 经营杠杆 gA6C(##0
O (440)operating plans 经营计划 F}Au'D&n_
O (441)opportunity cost 机会成本 L6m'u6:1{
O (442)order 定单 qb Q> z+c
O (443)ordinary shares 普通股 _D~a4tgS
O (444)out-of-date cheque 过期支票 rfjQx]3pB
O (445)over capitalization 过分资本化 yFSL7`p+
O (446)overhead 制造费用 KjadX&JD
O (447)overhead absorption rate 制造费用分配率 "q$M\jK#V
O (448)overhead cost 制造费用 iaB5t<t1r
O (449)overtrading 超过营业资金的经营 bm;4NA?Gg
P (450)paid cheque 已付支票 ,O}zgf*H;
P (451)paid-up share capital 认定股本 <\5{R@A*6
P (452)parent company 母公司 y{&,YV&_h
P (453)pareto distribution 帕累托分布 J ?&9ofj&
P (454)participating preference shares 参与优先股 =F9-,"EAI
P (455)partnership 合伙 wQ 5__"D
P (456)payable ledger 应付款项账户 $)U
RY~; i
P (457)payback 回收期 CVm*Q[5s"
P (458)payments and receipts account 收入和支出报表 >9 iv>
P (459)payments withheld 保留款额 gisZmu0
P (460)payroll 工资单 /=N`P &R#
P (461)payroll analysis 工资分析 y.zW >Mfl
P (462)percentage profit on turnover 利润对营业额比率
&b_duWs
P (463)period cost 期间成本 x RfX:3
P (464)perpetual inventory 永续盘存 `)'YU^s
P (465)personal account 记名账户 O'k"6sBb
P (466)PEPT 项目评审法 KnuqU2<
{
P (467)petty cash account 备用金账户 (f)QEho7
P (468)petty cash voucher 备用金凭证 vQ;Z 0_
P (469)physical inventory 实地盘存 M<SZ7^9<
P (470)planning 计划 344- ~i*
P (471)planning horizon 计划时限
