N (428)number of days stock 存货周转天数 j quSR=
N (429)number of weeks stock 存货周转周数 W3 o }.|]
O (430)objective classification 客体分类 xPfnyAo?%z
O (431)obsolescence 陈旧 l9ifU h e
O (432)off balance sheet finance 资产负债表外筹资 llZ"uTK\M
O (433)offer for sale 标价出售 Gh gv RR$
O (434)operating budget 经营预算 cP#]n)<
O (435)operating lease 经营租赁 ,8J*S
O (436)operating statement 营业报表 ZB^4 (F')H
O (437)operation time 操作时间
wWOT*R_
O (438)operational control 经营控制 ]:E! i^C`Z
O (439)operational gearing 经营杠杆 : S+U}Sm[
O (440)operating plans 经营计划 XJxs4a1[t
O (441)opportunity cost 机会成本 /_k hFw
O (442)order 定单 K&D}!.~/
O (443)ordinary shares 普通股 /H;kY x
O (444)out-of-date cheque 过期支票 E? m#S
O (445)over capitalization 过分资本化 3ciVjH>i
O (446)overhead 制造费用 O 44IH`SI
O (447)overhead absorption rate 制造费用分配率 TJw.e/
O (448)overhead cost 制造费用
>h!. Gj
O (449)overtrading 超过营业资金的经营 #Rm=Em}d
P (450)paid cheque 已付支票 Y3MR:{}
P (451)paid-up share capital 认定股本 "PX3%II
P (452)parent company 母公司
P{i8
P (453)pareto distribution 帕累托分布 F&L? J_=
P (454)participating preference shares 参与优先股 bJ,=yB+0
P (455)partnership 合伙 $NGtxZp
P (456)payable ledger 应付款项账户 6rN5Xf cS
P (457)payback 回收期 ANpY qV
P (458)payments and receipts account 收入和支出报表 6B;_uIq5
P (459)payments withheld 保留款额 j=jrzG+`
P (460)payroll 工资单 Wse*gO
P (461)payroll analysis 工资分析 ,~N+?k_
P (462)percentage profit on turnover 利润对营业额比率 | 7'yk__m
P (463)period cost 期间成本 Lx:9@3'7'
P (464)perpetual inventory 永续盘存 f\F_?s)_y
P (465)personal account 记名账户 6m{$rBR
P (466)PEPT 项目评审法 }rMpp[
P (467)petty cash account 备用金账户 &v9PT!R~
P (468)petty cash voucher 备用金凭证 !
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P (469)physical inventory 实地盘存 Fx88 R !
P (470)planning 计划 %}]4Nsd e
P (471)planning horizon 计划时限
