N (428)number of days stock 存货周转天数 4sq](! A
N (429)number of weeks stock 存货周转周数 eLIZ<zzW0}
O (430)objective classification 客体分类 & =]!8z=
O (431)obsolescence 陈旧 GkpYf~\Q
O (432)off balance sheet finance 资产负债表外筹资 y*
:C~
O (433)offer for sale 标价出售 y$+=>p|d.^
O (434)operating budget 经营预算 lAR1gHhJ
O (435)operating lease 经营租赁 iU RSYR
O (436)operating statement 营业报表 D-FT3Culw
O (437)operation time 操作时间 1~Z
O (438)operational control 经营控制 p:V1VHT,
O (439)operational gearing 经营杠杆 (8baa.ge
O (440)operating plans 经营计划 t$
97 [ay
O (441)opportunity cost 机会成本 vi.INe
O (442)order 定单 T|,/C|L
O (443)ordinary shares 普通股 zs6rd83#
O (444)out-of-date cheque 过期支票 =h xyR;
O (445)over capitalization 过分资本化 l9e=dV:pH
O (446)overhead 制造费用 EU
Z7?4o
O (447)overhead absorption rate 制造费用分配率 %l
,CJd5
O (448)overhead cost 制造费用 $x CJ5M4
O (449)overtrading 超过营业资金的经营 }@"v7X $
P (450)paid cheque 已付支票 PhAD: A
P (451)paid-up share capital 认定股本 31\mF\{V
P (452)parent company 母公司 KZO[>qC"R
P (453)pareto distribution 帕累托分布 r
KYQ 8T
P (454)participating preference shares 参与优先股 E
6+ ooB[
P (455)partnership 合伙 \H& ; .??W
P (456)payable ledger 应付款项账户 Jd~M q9(
P (457)payback 回收期 KrR`A(=WL
P (458)payments and receipts account 收入和支出报表 @Ko#n DEq
P (459)payments withheld 保留款额 YC$>D? FW
P (460)payroll 工资单 -oTdi0P
P (461)payroll analysis 工资分析 "!_vQ^y
P (462)percentage profit on turnover 利润对营业额比率
[nG[ x|;|
P (463)period cost 期间成本 Vju/+
P (464)perpetual inventory 永续盘存 V>`9ey!U
P (465)personal account 记名账户 ^q`RaX)
P (466)PEPT 项目评审法 -g:i 'e
P (467)petty cash account 备用金账户 LcT;7yv
P (468)petty cash voucher 备用金凭证 el\xMe^SY
P (469)physical inventory 实地盘存 )3 R5cq
P (470)planning 计划 YeVo=hYH@
P (471)planning horizon 计划时限
