N (428)number of days stock 存货周转天数 a C , ?FWm
N (429)number of weeks stock 存货周转周数 PsOu:`=r
O (430)objective classification 客体分类 i$ "M'BG
O (431)obsolescence 陈旧 Y:KIaYkk
O (432)off balance sheet finance 资产负债表外筹资 %=< Kb\
O (433)offer for sale 标价出售 "iPX>{'E n
O (434)operating budget 经营预算 P{[@t_
O (435)operating lease 经营租赁 [l:}#5\]4
O (436)operating statement 营业报表 9 6j*F,{
O (437)operation time 操作时间 M 0Vs9K=
O (438)operational control 经营控制 rw%1> ]os
O (439)operational gearing 经营杠杆 )Bpvi4 O
O (440)operating plans 经营计划 =DLVWz/<
O (441)opportunity cost 机会成本 Q'R*a(pm
O (442)order 定单 ZK$<"z6{
O (443)ordinary shares 普通股 ;T\'|[bY
O (444)out-of-date cheque 过期支票 0;n}{
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O (445)over capitalization 过分资本化 c^ W \0
O (446)overhead 制造费用 %Z!3[.%F
O (447)overhead absorption rate 制造费用分配率 XyrQJ}WR|
O (448)overhead cost 制造费用 `71(wf1q[f
O (449)overtrading 超过营业资金的经营 Q%. F Mf
P (450)paid cheque 已付支票 &eY& 6I
P (451)paid-up share capital 认定股本 Uk<2XGj
P (452)parent company 母公司 U "kD)\
P (453)pareto distribution 帕累托分布 DWmViuZmL
P (454)participating preference shares 参与优先股 ;^9
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P (455)partnership 合伙 /6Olq6V
P (456)payable ledger 应付款项账户 Msl8o
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P (457)payback 回收期 YAJr@v+Ls
P (458)payments and receipts account 收入和支出报表 o8!uvl}:9
P (459)payments withheld 保留款额
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P (460)payroll 工资单 LY1dEZ-)A
P (461)payroll analysis 工资分析 CI+ @G XY
P (462)percentage profit on turnover 利润对营业额比率 vq-# %o
P (463)period cost 期间成本 o~tL;(sz
P (464)perpetual inventory 永续盘存 _}3NLAqg
P (465)personal account 记名账户 F,/yK-9
P (466)PEPT 项目评审法
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P (467)petty cash account 备用金账户 ! [3l
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P (468)petty cash voucher 备用金凭证 )9s
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P (469)physical inventory 实地盘存 Io \tZXB
P (470)planning 计划 CaqqH`/E4
P (471)planning horizon 计划时限
