N (428)number of days stock 存货周转天数 /&PRw<}>_o
N (429)number of weeks stock 存货周转周数 e7T}*U p
O (430)objective classification 客体分类 NI^=cN,l
O (431)obsolescence 陈旧 "4`i]vy8
O (432)off balance sheet finance 资产负债表外筹资 ]VuB2L[D
O (433)offer for sale 标价出售 H NF G:t9
O (434)operating budget 经营预算 G[;GP0\N
O (435)operating lease 经营租赁 ?vnO@Bb/ a
O (436)operating statement 营业报表 C2l=7+X#W
O (437)operation time 操作时间 HUP~
O (438)operational control 经营控制 yJyovfJz.
O (439)operational gearing 经营杠杆 X`,=tM
O (440)operating plans 经营计划 SVJL|S 3k
O (441)opportunity cost 机会成本 ^`BiA'gPPC
O (442)order 定单 %MA o<,ha
O (443)ordinary shares 普通股 :TPT]q
d@
O (444)out-of-date cheque 过期支票 V *}xlxSL
O (445)over capitalization 过分资本化 pfs'2AFj
O (446)overhead 制造费用 Z%rMX}
O (447)overhead absorption rate 制造费用分配率 "L?h@8sa
O (448)overhead cost 制造费用 \B72 # NR
O (449)overtrading 超过营业资金的经营 E:_m6
m
P (450)paid cheque 已付支票 MXVQ90
P (451)paid-up share capital 认定股本 BVJ6U[h`
P (452)parent company 母公司 b8QQS#q)V
P (453)pareto distribution 帕累托分布 ()T l\
P (454)participating preference shares 参与优先股 2r zOh},RS
P (455)partnership 合伙 %a'Nf/9=:
P (456)payable ledger 应付款项账户 <l#|I'hP
P (457)payback 回收期 _m?TE q B
P (458)payments and receipts account 收入和支出报表 X-lB1uq^
P (459)payments withheld 保留款额 ~!t# M2Sk
P (460)payroll 工资单 E4C yW
P (461)payroll analysis 工资分析 [WfigqY`b*
P (462)percentage profit on turnover 利润对营业额比率 Bv=
P (463)period cost 期间成本 s xP1. = W
P (464)perpetual inventory 永续盘存 >ocDh~@aP
P (465)personal account 记名账户 7I#<w[l>k
P (466)PEPT 项目评审法 ls;! Og9
P (467)petty cash account 备用金账户 g
-4m.;
P (468)petty cash voucher 备用金凭证 bjR:5@"
P (469)physical inventory 实地盘存 E]aQK.
P (470)planning 计划 5 R*
P (471)planning horizon 计划时限
