N (428)number of days stock 存货周转天数 Owf!dMA;nF
N (429)number of weeks stock 存货周转周数 *fm?"0M5
O (430)objective classification 客体分类 JA4 Zg*7I
O (431)obsolescence 陈旧 p&Qb&nWk<
O (432)off balance sheet finance 资产负债表外筹资 Tu(:?
O (433)offer for sale 标价出售 k5< n:dS
O (434)operating budget 经营预算 r $S9/
O (435)operating lease 经营租赁 %R$)bGT
O (436)operating statement 营业报表 l-w4E"n3
O (437)operation time 操作时间 A'w+Lc.2
O (438)operational control 经营控制 %uo 8z~+
O (439)operational gearing 经营杠杆 a>GA=r
O (440)operating plans 经营计划 )#AYb
O (441)opportunity cost 机会成本 oVw4M2!"K
O (442)order 定单 $2Wk#F2c=
O (443)ordinary shares 普通股 SGl|{+(A
O (444)out-of-date cheque 过期支票 -= l m`X<:
O (445)over capitalization 过分资本化 #<Y. + :
O (446)overhead 制造费用 7Q/H+)
O (447)overhead absorption rate 制造费用分配率 ( `4& h %g
O (448)overhead cost 制造费用 9
,f V
O (449)overtrading 超过营业资金的经营 W_XFTqp^
P (450)paid cheque 已付支票 ZTTA??}Y
P (451)paid-up share capital 认定股本 u8 k^\ Do
P (452)parent company 母公司 6teu_FS
P (453)pareto distribution 帕累托分布 TU?n;h#TZ
P (454)participating preference shares 参与优先股 {b - C,J
P (455)partnership 合伙 E{6ku=2F
P (456)payable ledger 应付款项账户 rv[BL.qV
P (457)payback 回收期 q<\r}1Dm
P (458)payments and receipts account 收入和支出报表 )[hs#nKTh
P (459)payments withheld 保留款额 ?e-rwa W
P (460)payroll 工资单 *?Eu{J){7%
P (461)payroll analysis 工资分析 IG0 _
P (462)percentage profit on turnover 利润对营业额比率 Q +f |.0r
P (463)period cost 期间成本 u|23M,
P (464)perpetual inventory 永续盘存 X:Y1g)|K
P (465)personal account 记名账户 Oi?Q^ISxP
P (466)PEPT 项目评审法 _3
[E$Lg
P (467)petty cash account 备用金账户 ]}SV%*{ %
P (468)petty cash voucher 备用金凭证 fp ||<B
P (469)physical inventory 实地盘存 ^I/(9KP#
P (470)planning 计划 cY} jPDH
P (471)planning horizon 计划时限
