N (428)number of days stock 存货周转天数 wsY vb I!
N (429)number of weeks stock 存货周转周数 #`?B:
O (430)objective classification 客体分类 s laYr`u
O (431)obsolescence 陈旧 ZxF RE#y~2
O (432)off balance sheet finance 资产负债表外筹资 t2uX +1F
O (433)offer for sale 标价出售 D,b'1=
O (434)operating budget 经营预算 XEl -5-M"
O (435)operating lease 经营租赁 E<] O,z;F
O (436)operating statement 营业报表 +twl`Z3 n
O (437)operation time 操作时间 ""q76cx
O (438)operational control 经营控制 ? Dm={S6
O (439)operational gearing 经营杠杆 ammlUWl
O (440)operating plans 经营计划 ;5Spdi4w
O (441)opportunity cost 机会成本 4c ^WQ>[
O (442)order 定单 ^h\& l{e
O (443)ordinary shares 普通股 dxfF.\BFDn
O (444)out-of-date cheque 过期支票 kCRf O}wt3
O (445)over capitalization 过分资本化 UEHJ?
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O (446)overhead 制造费用 e!k1GTH^
O (447)overhead absorption rate 制造费用分配率 /6",#B}%b
O (448)overhead cost 制造费用 4@19_+3
O (449)overtrading 超过营业资金的经营 AQ+MjS,
P (450)paid cheque 已付支票 AUjZYp
P (451)paid-up share capital 认定股本 )}w2'(!X8
P (452)parent company 母公司 ?TTtGbvU
P (453)pareto distribution 帕累托分布 4:wVT
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P (454)participating preference shares 参与优先股 * Cf5D6=Q
P (455)partnership 合伙 |z1er"zR )
P (456)payable ledger 应付款项账户 /5M0[C E
P (457)payback 回收期 o_ng{SL
P (458)payments and receipts account 收入和支出报表 @%iZT4`Ejf
P (459)payments withheld 保留款额 ^I W5c>;|
P (460)payroll 工资单 <OgwA$abl%
P (461)payroll analysis 工资分析 Ql>bsr}
P (462)percentage profit on turnover 利润对营业额比率 P! cfe@;<4
P (463)period cost 期间成本 / vgEDw
P (464)perpetual inventory 永续盘存 vo (riHH
P (465)personal account 记名账户 Z;/QB6|%
P (466)PEPT 项目评审法 {0L.,T~g+[
P (467)petty cash account 备用金账户 (E(J}r~E
P (468)petty cash voucher 备用金凭证 "t0l)P*C}
P (469)physical inventory 实地盘存 UA4 = "/
P (470)planning 计划 '`+8'3K~E
P (471)planning horizon 计划时限
