N (428)number of days stock 存货周转天数 :D7|%KK
N (429)number of weeks stock 存货周转周数 /# <pVgN
O (430)objective classification 客体分类 !AJ]j|@VBd
O (431)obsolescence 陈旧 $ OVXk'cc
O (432)off balance sheet finance 资产负债表外筹资 [\ R>Xcu>
O (433)offer for sale 标价出售 %PJhy 2
O (434)operating budget 经营预算 2l5KJlfj>k
O (435)operating lease 经营租赁 ]S 7^ITn
O (436)operating statement 营业报表 wve =.n
O (437)operation time 操作时间 [@fz1{*
O (438)operational control 经营控制 _7a'r</@
O (439)operational gearing 经营杠杆 6b~2
8
O (440)operating plans 经营计划 0|D&"/.R#!
O (441)opportunity cost 机会成本 OlD `uA
O (442)order 定单 BGzI
O (443)ordinary shares 普通股 /(t sb
O (444)out-of-date cheque 过期支票 8dK0o>|}
O (445)over capitalization 过分资本化 M`D$ !BJr
O (446)overhead 制造费用 `
P@- %T
O (447)overhead absorption rate 制造费用分配率 9N[EZhW
O (448)overhead cost 制造费用 bzi|s5!'<
O (449)overtrading 超过营业资金的经营 ;7Oi ! BC
P (450)paid cheque 已付支票 kcB+ _
P (451)paid-up share capital 认定股本 Lv1{k\aw
P (452)parent company 母公司 VhEM k\
P (453)pareto distribution 帕累托分布 T}7uew\v0<
P (454)participating preference shares 参与优先股 7m5Co>NkuK
P (455)partnership 合伙 N]5m( @h
P (456)payable ledger 应付款项账户 r+<{S\ Q
P (457)payback 回收期 rs a&Oo
D>
P (458)payments and receipts account 收入和支出报表 }jF+`!*!
P (459)payments withheld 保留款额 4 c'4*`I
P (460)payroll 工资单 /)uM[ dnai
P (461)payroll analysis 工资分析 ep(g`e
P (462)percentage profit on turnover 利润对营业额比率 o/^
;@5\
P (463)period cost 期间成本 (sw-~U%
P (464)perpetual inventory 永续盘存 oN(-rWdhZ
P (465)personal account 记名账户 M,:Bl}
P (466)PEPT 项目评审法 `#IcxweA
P (467)petty cash account 备用金账户 9h(IUD{8
P (468)petty cash voucher 备用金凭证 ZEbLL4n
P (469)physical inventory 实地盘存 y,+[$u7h
P (470)planning 计划 ?TEK=mD#u
P (471)planning horizon 计划时限
