N (428)number of days stock 存货周转天数 3q<\
\8Y*
N (429)number of weeks stock 存货周转周数 ?(hdV ?8)P
O (430)objective classification 客体分类 xez~Yw2
O (431)obsolescence 陈旧 5&6S["lt
O (432)off balance sheet finance 资产负债表外筹资 {ImZ><xe/
O (433)offer for sale 标价出售 !x|Ok'izDL
O (434)operating budget 经营预算 Z5\ u9E"]
O (435)operating lease 经营租赁 ]Y:|%r vVH
O (436)operating statement 营业报表 ;Cm%<vW4!
O (437)operation time 操作时间 iYBs )
O (438)operational control 经营控制 ]*Zg(YA
O (439)operational gearing 经营杠杆 {R]4N]l>
O (440)operating plans 经营计划 vxK} f*d
O (441)opportunity cost 机会成本 k.?b2]@$
O (442)order 定单 Fn$EP
:>
O (443)ordinary shares 普通股 YWjw`,EA(
O (444)out-of-date cheque 过期支票 = p:D_b
O (445)over capitalization 过分资本化 H 2\KI(
O (446)overhead 制造费用 7>v1w:cC]
O (447)overhead absorption rate 制造费用分配率 #%Uk}5;-
O (448)overhead cost 制造费用 *tO7A$LDT
O (449)overtrading 超过营业资金的经营 \Ua"gS2L
P (450)paid cheque 已付支票 ]x b R:CYJ
P (451)paid-up share capital 认定股本 ,J~kwJ$L
P (452)parent company 母公司 }`M[%]MNc
P (453)pareto distribution 帕累托分布 I[G<aI!
P (454)participating preference shares 参与优先股 WTZ P}p1
P (455)partnership 合伙 80LKxA;5N
P (456)payable ledger 应付款项账户 zuwCN.
P (457)payback 回收期 G)M9 to
P (458)payments and receipts account 收入和支出报表 _6(QbY'JV`
P (459)payments withheld 保留款额 O \=3{
P (460)payroll 工资单 T[;O K
P (461)payroll analysis 工资分析
Gr}Lp
P (462)percentage profit on turnover 利润对营业额比率 +t})tDPXw
P (463)period cost 期间成本 >y
&9!G
P (464)perpetual inventory 永续盘存 E_MGejm@
P (465)personal account 记名账户 Y }a a6
P (466)PEPT 项目评审法 [0w @0?[
P (467)petty cash account 备用金账户 he;&KzEu
P (468)petty cash voucher 备用金凭证 /T!S)FD\/v
P (469)physical inventory 实地盘存 Z>{3 t/`
P (470)planning 计划 =i
4 Ds
P (471)planning horizon 计划时限
