N (428)number of days stock 存货周转天数 j0 (+Kq:J
N (429)number of weeks stock 存货周转周数 R=m9[TgBm
O (430)objective classification 客体分类 nq,P.~l
O (431)obsolescence 陈旧 |]=s
O (432)off balance sheet finance 资产负债表外筹资 tj< 0q<is
O (433)offer for sale 标价出售 U/j+\ Kc~
O (434)operating budget 经营预算 i-W! `1LH'
O (435)operating lease 经营租赁 y&(R1Y75
O (436)operating statement 营业报表 {!av3Pz\
O (437)operation time 操作时间 O{&wqV5m"
O (438)operational control 经营控制 Xxmvg.Nl
O (439)operational gearing 经营杠杆 w =}R'O;k
O (440)operating plans 经营计划
P$hmDTn72
O (441)opportunity cost 机会成本 /OsTZ"*.2/
O (442)order 定单 r$/.x6g//
O (443)ordinary shares 普通股 LQ'VhNU
O (444)out-of-date cheque 过期支票 R) 'AI[la
O (445)over capitalization 过分资本化 _VFL}<i
O (446)overhead 制造费用 \CK f/:"
O (447)overhead absorption rate 制造费用分配率 > Du>vlT Y
O (448)overhead cost 制造费用 a"pejW`m
O (449)overtrading 超过营业资金的经营 M]. D27
P (450)paid cheque 已付支票 Q%Y r m
P (451)paid-up share capital 认定股本 t=6Wk4
P (452)parent company 母公司 zrazFI0G
P (453)pareto distribution 帕累托分布 <f/wWu}
P (454)participating preference shares 参与优先股 \*x=q20
P (455)partnership 合伙 nd xijqw
P (456)payable ledger 应付款项账户 @ ;T?R
P (457)payback 回收期
w @Gk#
P (458)payments and receipts account 收入和支出报表 @K}8zMmW#
P (459)payments withheld 保留款额
}29Cm$p
P (460)payroll 工资单 +f]\>{o4
P (461)payroll analysis 工资分析 FK!UUy;
P (462)percentage profit on turnover 利润对营业额比率 {WYmO1
P (463)period cost 期间成本 L |pJ \~
P (464)perpetual inventory 永续盘存 BdYl
sYp
P (465)personal account 记名账户 U.0bbr
P (466)PEPT 项目评审法 vo3[)BDbT
P (467)petty cash account 备用金账户 j[q$;uSD
P (468)petty cash voucher 备用金凭证 _3{,nhkf:!
P (469)physical inventory 实地盘存 a8[Q1Fa4|
P (470)planning 计划 `ek On@T0
P (471)planning horizon 计划时限
