N (428)number of days stock 存货周转天数 SXSgld2uS
N (429)number of weeks stock 存货周转周数 bQzZy5,
O (430)objective classification 客体分类 f&N gS+<K$
O (431)obsolescence 陈旧 @+&LYy72
O (432)off balance sheet finance 资产负债表外筹资 7cuE7"
O (433)offer for sale 标价出售 m<<+
O (434)operating budget 经营预算 QGMV}y
O (435)operating lease 经营租赁 JinUV6cr
O (436)operating statement 营业报表 2jA {SY-
O (437)operation time 操作时间 8 ` v-<J
O (438)operational control 经营控制 `[y^ :mj
O (439)operational gearing 经营杠杆 !4ocZmj\
O (440)operating plans 经营计划 KaLzg5is
O (441)opportunity cost 机会成本 k%]3vRo<
O (442)order 定单 f$o_e90mu
O (443)ordinary shares 普通股 u4*BX&
O (444)out-of-date cheque 过期支票 [
$ubNk;!z
O (445)over capitalization 过分资本化 n QF(vTDN
O (446)overhead 制造费用 J@/kIrx
O (447)overhead absorption rate 制造费用分配率 $H2 u.U<ip
O (448)overhead cost 制造费用 o@_q]/Mh
O (449)overtrading 超过营业资金的经营 = eq[:K<6
P (450)paid cheque 已付支票 0.Q
U jw
P (451)paid-up share capital 认定股本 m;$ b'pT
P (452)parent company 母公司 sbfuzpg]*
P (453)pareto distribution 帕累托分布 s-NX o
P (454)participating preference shares 参与优先股 M :=J^0
P (455)partnership 合伙 ^L ,K& Jd
P (456)payable ledger 应付款项账户 K6)
Gc%:`
P (457)payback 回收期 (=FRmdeYl1
P (458)payments and receipts account 收入和支出报表 3xy<tqfr
P (459)payments withheld 保留款额 WSP I|#Xr%
P (460)payroll 工资单 8$] 1M,$r
P (461)payroll analysis 工资分析 O"+ gQXe
P (462)percentage profit on turnover 利润对营业额比率 ,=uD ^n:
P (463)period cost 期间成本 "6("9"
P (464)perpetual inventory 永续盘存 SjK
P (465)personal account 记名账户 h<h% *av|
P (466)PEPT 项目评审法 %6t:(z
P (467)petty cash account 备用金账户 `C, n0'PL.
P (468)petty cash voucher 备用金凭证 HRpte= `q
P (469)physical inventory 实地盘存 JB\UKZXw
P (470)planning 计划 +Z,;,5'5G
P (471)planning horizon 计划时限
