N (428)number of days stock 存货周转天数 :l2g# * c
N (429)number of weeks stock 存货周转周数 :N<.?%Kf
O (430)objective classification 客体分类 Mn$]I) $
O (431)obsolescence 陈旧 HQUeWCN
O (432)off balance sheet finance 资产负债表外筹资 2:BF[c `
O (433)offer for sale 标价出售 %/c+`Wd/l$
O (434)operating budget 经营预算 S#-wl2z
O (435)operating lease 经营租赁 aWwPvd3
O (436)operating statement 营业报表
Vs)--t
O (437)operation time 操作时间 S@}1t4Ls:
O (438)operational control 经营控制 6\u!E~zy
O (439)operational gearing 经营杠杆 |y h\
O (440)operating plans 经营计划 Ti2Ls5H}
O (441)opportunity cost 机会成本 ?;wpd';c
O (442)order 定单 ik"sq}u_]E
O (443)ordinary shares 普通股 nI/kw%<
O (444)out-of-date cheque 过期支票 277ASCWLkU
O (445)over capitalization 过分资本化 ?E9D Xg
O (446)overhead 制造费用 N7b1 . ]<
O (447)overhead absorption rate 制造费用分配率 &X|<@'933
O (448)overhead cost 制造费用 J0
k
O (449)overtrading 超过营业资金的经营 ^A][)* SZ
P (450)paid cheque 已付支票 PN$X N<
P (451)paid-up share capital 认定股本 zW}[+el }
P (452)parent company 母公司 ;Og&FFs'
P (453)pareto distribution 帕累托分布 G/d4f?RU
P (454)participating preference shares 参与优先股 W(25TbQ
P (455)partnership 合伙 :qR=> n=
P (456)payable ledger 应付款项账户 W xk x,q?
P (457)payback 回收期 6oinidB[l
P (458)payments and receipts account 收入和支出报表 p1D[YeF4
P (459)payments withheld 保留款额 Z2Z q'3*
P (460)payroll 工资单 k-E{d04-2
P (461)payroll analysis 工资分析 dLvJh#`o
P (462)percentage profit on turnover 利润对营业额比率 0l=+$& D
P (463)period cost 期间成本 V $|<
P (464)perpetual inventory 永续盘存 Q\
Gq|e*
P (465)personal account 记名账户 9'DtaTmGW
P (466)PEPT 项目评审法 b$Hz3T J(
P (467)petty cash account 备用金账户 /({;0
I*!i
P (468)petty cash voucher 备用金凭证 yoRU_%xA
P (469)physical inventory 实地盘存 t p:\j@dB
P (470)planning 计划 =H %-.m'f2
P (471)planning horizon 计划时限
