N (428)number of days stock 存货周转天数 h_"/@6
N (429)number of weeks stock 存货周转周数 ;mKU>F<V
O (430)objective classification 客体分类 e
w ,ed U
O (431)obsolescence 陈旧 BU{ V,|10a
O (432)off balance sheet finance 资产负债表外筹资 ]=VI"v<X
O (433)offer for sale 标价出售 ,$ret@.H
O (434)operating budget 经营预算 wyEgm:V t
O (435)operating lease 经营租赁 Ywq+l]5/p
O (436)operating statement 营业报表 TUYl><F5v=
O (437)operation time 操作时间 <Y'YpH`l
O (438)operational control 经营控制 Jm,X~Si
O (439)operational gearing 经营杠杆 84\o7@$#
O (440)operating plans 经营计划 ;9 \0x
O (441)opportunity cost 机会成本 eL4@ %
] o
O (442)order 定单 r>@/XYK&\
O (443)ordinary shares 普通股 ;//q jo
O (444)out-of-date cheque 过期支票 {!bJ.O
l
O (445)over capitalization 过分资本化 {NqGWkGt*b
O (446)overhead 制造费用 qf$|z`c
O (447)overhead absorption rate 制造费用分配率 UimZ/\r
O (448)overhead cost 制造费用 A'R sy6
O (449)overtrading 超过营业资金的经营 yC$7XSr=
P (450)paid cheque 已付支票 Q*{
2
P (451)paid-up share capital 认定股本 C rQ& -!Eh
P (452)parent company 母公司 ADUI@#vk
P (453)pareto distribution 帕累托分布 %K,,Sl_
P (454)participating preference shares 参与优先股 I+Cmj]M s0
P (455)partnership 合伙 5E(P,!-.
P (456)payable ledger 应付款项账户 Gnq~1p5^
P (457)payback 回收期 `W S
P (458)payments and receipts account 收入和支出报表 Ot<!Y M
P (459)payments withheld 保留款额 NistW+{<
P (460)payroll 工资单 + zPg`/
P (461)payroll analysis 工资分析 EmoU7 iy
P (462)percentage profit on turnover 利润对营业额比率 oIgj)AY<
P (463)period cost 期间成本 haK5Oe/cE
P (464)perpetual inventory 永续盘存 @C)h;TR
P (465)personal account 记名账户 x" T^>
Q
P (466)PEPT 项目评审法 }TLC b/+
P (467)petty cash account 备用金账户 $QnfpM%+=
P (468)petty cash voucher 备用金凭证 ] 6B!eB
!
P (469)physical inventory 实地盘存 xq*yZ5:5Jo
P (470)planning 计划 )$g /PQ
P (471)planning horizon 计划时限
