N (428)number of days stock 存货周转天数 \% ^<Ll
N (429)number of weeks stock 存货周转周数 r}*2~;:pW
O (430)objective classification 客体分类 Z)6bqU<LQE
O (431)obsolescence 陈旧 H Qf[T@
O (432)off balance sheet finance 资产负债表外筹资 LR9dQ=fHS
O (433)offer for sale 标价出售 |mmIu_
O (434)operating budget 经营预算 3y 0`G8P'h
O (435)operating lease 经营租赁 WGp81DNS|
O (436)operating statement 营业报表 .HGE dd cC
O (437)operation time 操作时间 d/R:-{J)c
O (438)operational control 经营控制 wW !*"z
O (439)operational gearing 经营杠杆 ';b/D
O (440)operating plans 经营计划
A:NsDEt
O (441)opportunity cost 机会成本 8i X?4qj{P
O (442)order 定单 +yCIA\i#t6
O (443)ordinary shares 普通股 o`G'E&
O (444)out-of-date cheque 过期支票 3+n&Ya1
O (445)over capitalization 过分资本化 Q@]#fW\Y
O (446)overhead 制造费用 + T UtVG
O (447)overhead absorption rate 制造费用分配率 C7q bofo V
O (448)overhead cost 制造费用 HESwz{eSS
O (449)overtrading 超过营业资金的经营 / 6L\`
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P (450)paid cheque 已付支票 ih1SN, /
P (451)paid-up share capital 认定股本 B;7 L:
P (452)parent company 母公司 |? r,W ~9`
P (453)pareto distribution 帕累托分布 Gi;e Drgj~
P (454)participating preference shares 参与优先股 -Frx {3
P (455)partnership 合伙 ,F:l?dfB\I
P (456)payable ledger 应付款项账户 yt_?4Hc"
P (457)payback 回收期 W0gaOew(^
P (458)payments and receipts account 收入和支出报表 _CI! 7%
P (459)payments withheld 保留款额 6S`eN\s
P (460)payroll 工资单 %) q5h B
P (461)payroll analysis 工资分析 ChmPO|2F
P (462)percentage profit on turnover 利润对营业额比率 o*r\&!NIw
P (463)period cost 期间成本 ,gkxZ{Eh
P (464)perpetual inventory 永续盘存 ,)oUdwR k
P (465)personal account 记名账户 (h `| |48d
P (466)PEPT 项目评审法 zL)m!:_
P (467)petty cash account 备用金账户 qI O)Z
P (468)petty cash voucher 备用金凭证 {f3T !e{
P (469)physical inventory 实地盘存 :X2B+ }6_&
P (470)planning 计划 4y)"IOd#|
P (471)planning horizon 计划时限
