N (428)number of days stock 存货周转天数 d54>nycU~N
N (429)number of weeks stock 存货周转周数 3)Paf`mr
O (430)objective classification 客体分类 ^=R>rUCmv
O (431)obsolescence 陈旧 KY|Q#i|pM
O (432)off balance sheet finance 资产负债表外筹资 .`)ICX
O (433)offer for sale 标价出售 4|++0=#D$
O (434)operating budget 经营预算 5vP*oD
O (435)operating lease 经营租赁 5,?9#n\E,
O (436)operating statement 营业报表 ^8V]g1]fiG
O (437)operation time 操作时间 U4LOe}Ny
O (438)operational control 经营控制 G e~&Ble
O (439)operational gearing 经营杠杆 [IV 8
O (440)operating plans 经营计划 S4?s s I
O (441)opportunity cost 机会成本 QKOo
# 7
O (442)order 定单 n$b/@hp$z
O (443)ordinary shares 普通股 }GG FJ"
O (444)out-of-date cheque 过期支票 O 6A:0yM4
O (445)over capitalization 过分资本化 ?J<4IvL/
O (446)overhead 制造费用 YToRG7X#
O (447)overhead absorption rate 制造费用分配率 u.!Pda
O (448)overhead cost 制造费用 ]Ff&zBJ
O (449)overtrading 超过营业资金的经营 {SROg;vA
P (450)paid cheque 已付支票 #;^.&2Lt
P (451)paid-up share capital 认定股本 0kC!
v ,
P (452)parent company 母公司 Y%wF; I1x
P (453)pareto distribution 帕累托分布 })"9TfC
P (454)participating preference shares 参与优先股 *y N,e.t
P (455)partnership 合伙 !T
@|9PCp
P (456)payable ledger 应付款项账户 [
8v)\lu
P (457)payback 回收期 Y q;S%.
P (458)payments and receipts account 收入和支出报表 k# &y
P (459)payments withheld 保留款额 0c:CA>F
P (460)payroll 工资单 g<.VW 0
P (461)payroll analysis 工资分析 ;o8cfD .z
P (462)percentage profit on turnover 利润对营业额比率 O[`n{Vl/
P (463)period cost 期间成本 Iqo4ING Ii
P (464)perpetual inventory 永续盘存 X8*q[ @$
P (465)personal account 记名账户 YTYYb#"
Q
P (466)PEPT 项目评审法 C{Npipd}v
P (467)petty cash account 备用金账户 \h
#v L
P (468)petty cash voucher 备用金凭证 t0?BU~f
P (469)physical inventory 实地盘存 L'[ '7
P (470)planning 计划 L2K4nTA
P (471)planning horizon 计划时限
