N (428)number of days stock 存货周转天数 tS8*l2Y`
N (429)number of weeks stock 存货周转周数 "0+_P{w+
O (430)objective classification 客体分类 T .GY
O (431)obsolescence 陈旧 b~
O (432)off balance sheet finance 资产负债表外筹资 0 t m%Kd
O (433)offer for sale 标价出售 N TuS(7m
O (434)operating budget 经营预算 xaX3 <V@S
O (435)operating lease 经营租赁 2BBGJE
O (436)operating statement 营业报表 v&i M/pJU
O (437)operation time 操作时间 |[}YM %e
O (438)operational control 经营控制 xIf,1g@Cq9
O (439)operational gearing 经营杠杆 Z_D8}$!
O (440)operating plans 经营计划 b-U LoV
O (441)opportunity cost 机会成本 9`i =k p
O (442)order 定单 aAF:nyV~~0
O (443)ordinary shares 普通股 l.\Fr+*ej
O (444)out-of-date cheque 过期支票 wy <m&M<Gr
O (445)over capitalization 过分资本化 AtYe\_9 $C
O (446)overhead 制造费用 C[gCwDwl
O (447)overhead absorption rate 制造费用分配率 4\x'$G
O (448)overhead cost 制造费用 ;FQAL@"Yj
O (449)overtrading 超过营业资金的经营 1`r
4
P (450)paid cheque 已付支票 U")~bU
P (451)paid-up share capital 认定股本 cBBc ^SR
P (452)parent company 母公司 PQ<""_S||
P (453)pareto distribution 帕累托分布 &Hb 6
P (454)participating preference shares 参与优先股 = \AI92
P (455)partnership 合伙 cP`f
\\c
P (456)payable ledger 应付款项账户 $`.7XD}
P (457)payback 回收期 'W3>lAPx!
P (458)payments and receipts account 收入和支出报表 Cy4@\X%W
P (459)payments withheld 保留款额 vXLiYWo
P (460)payroll 工资单 |3/=dG
P (461)payroll analysis 工资分析 dE^:-t
P (462)percentage profit on turnover 利润对营业额比率 (Ybc~M)z
P (463)period cost 期间成本 r#JE7une T
P (464)perpetual inventory 永续盘存 ]C3{ _?=
P (465)personal account 记名账户 2aX|E4F
P (466)PEPT 项目评审法 D' ZR>@w@
P (467)petty cash account 备用金账户 7f#e#_sM;
P (468)petty cash voucher 备用金凭证 RmY5/IYR|:
P (469)physical inventory 实地盘存 AIR,XlD
P (470)planning 计划 =21$U
[
P (471)planning horizon 计划时限
