N (428)number of days stock 存货周转天数 @n ?"*B
N (429)number of weeks stock 存货周转周数 V [g^R*b
O (430)objective classification 客体分类 F: T(-,
O (431)obsolescence 陈旧 g:ky;-G8b
O (432)off balance sheet finance 资产负债表外筹资 j \jMN*dmV
O (433)offer for sale 标价出售 1F,U^O
O (434)operating budget 经营预算 c-(RjQ~M5
O (435)operating lease 经营租赁 #p>&|I
O (436)operating statement 营业报表 PL{lYexJ
O (437)operation time 操作时间 #
o/;du
O (438)operational control 经营控制 RU7+$Z0K
O (439)operational gearing 经营杠杆 gfj_]
O (440)operating plans 经营计划 iL);bv W
O (441)opportunity cost 机会成本 [mu8V+8@d4
O (442)order 定单 m;l[flQ~
O (443)ordinary shares 普通股 H\oxj,+N
O (444)out-of-date cheque 过期支票 ,HTwEq>-G
O (445)over capitalization 过分资本化 i@nRZ$ K
O (446)overhead 制造费用 <b,WxR`
O (447)overhead absorption rate 制造费用分配率 /~u^@@.
O (448)overhead cost 制造费用 X^N6s"2
O (449)overtrading 超过营业资金的经营 8c-ys-"#
P (450)paid cheque 已付支票 Rf8Obk<
P (451)paid-up share capital 认定股本
dx AGO(
P (452)parent company 母公司 7;q0'_G
P (453)pareto distribution 帕累托分布 s(3u\#P
P (454)participating preference shares 参与优先股 ygnZ9ikh<-
P (455)partnership 合伙 ejZ-A?f-K
P (456)payable ledger 应付款项账户 S1Y ,5,}
P (457)payback 回收期 <Hr<QiAK
P (458)payments and receipts account 收入和支出报表 \#]%S/_ A
P (459)payments withheld 保留款额 j!i* &
P (460)payroll 工资单 yZ,pH1
P (461)payroll analysis 工资分析 S8dfe~ |7:
P (462)percentage profit on turnover 利润对营业额比率 / ^d9At614
P (463)period cost 期间成本 G{fPQ=
P (464)perpetual inventory 永续盘存
Yc]k<tQ
P (465)personal account 记名账户 36(qe"s
P (466)PEPT 项目评审法 j%
7Gje[
P (467)petty cash account 备用金账户 7V::P_a UY
P (468)petty cash voucher 备用金凭证 r + 8Tp|%
P (469)physical inventory 实地盘存 "=s}xAM|A
P (470)planning 计划 ? wG
P (471)planning horizon 计划时限
