N (428)number of days stock 存货周转天数 FwU*]wx|{
N (429)number of weeks stock 存货周转周数 E[N5vG<
O (430)objective classification 客体分类 r,^}/<*
O (431)obsolescence 陈旧 pAwmQS\W
O (432)off balance sheet finance 资产负债表外筹资 ^zjQ(ca@"x
O (433)offer for sale 标价出售 q}Wd`>VDR
O (434)operating budget 经营预算 2w>l nJ-
O (435)operating lease 经营租赁 +^!;J/24
O (436)operating statement 营业报表 7gIK+1`
O (437)operation time 操作时间 9y/gWE
O (438)operational control 经营控制 {4u8~whLp
O (439)operational gearing 经营杠杆 vwZ d@%BO
O (440)operating plans 经营计划 Of| e]GR
O (441)opportunity cost 机会成本 s':fv[%
O (442)order 定单 X I6L PA0%
O (443)ordinary shares 普通股 @bu5{b+8
O (444)out-of-date cheque 过期支票 B- 63IN
O (445)over capitalization 过分资本化 n7UZ&ab
O (446)overhead 制造费用 $. Fti-5
O (447)overhead absorption rate 制造费用分配率 Al?LO;$Pa?
O (448)overhead cost 制造费用 1S !<D)n
O (449)overtrading 超过营业资金的经营 u+7B-l=u*
P (450)paid cheque 已付支票 C^Jf&a
P (451)paid-up share capital 认定股本 ZSL:q%:.
P (452)parent company 母公司 b}P5*}$:9"
P (453)pareto distribution 帕累托分布 "m^whHj
P (454)participating preference shares 参与优先股 *ml& }9
P (455)partnership 合伙 W?W vT`
T{
P (456)payable ledger 应付款项账户 ]V9z)uz
P (457)payback 回收期 ~r`~I"ZK7^
P (458)payments and receipts account 收入和支出报表 }hT1@ I
P (459)payments withheld 保留款额 qK
,mG {
P (460)payroll 工资单 $)OU
Ov
P (461)payroll analysis 工资分析 dt NHj/\
P (462)percentage profit on turnover 利润对营业额比率 . f'iod-
P (463)period cost 期间成本 L M_/:
P (464)perpetual inventory 永续盘存 .HTX7mA3
P (465)personal account 记名账户 RZykwD(
P (466)PEPT 项目评审法 j\w>}Pc
P (467)petty cash account 备用金账户 xJ"CAg|B
P (468)petty cash voucher 备用金凭证 U].u ) g$
P (469)physical inventory 实地盘存 +cAN4
P (470)planning 计划 ;]<{ <czc
P (471)planning horizon 计划时限
