N (428)number of days stock 存货周转天数 P#[?Kfi
N (429)number of weeks stock 存货周转周数 X, }(MW
O (430)objective classification 客体分类 WS%yV|e
O (431)obsolescence 陈旧 g |tclBx
O (432)off balance sheet finance 资产负债表外筹资 /<"ok;Pu7
O (433)offer for sale 标价出售 /Zxq-9
O (434)operating budget 经营预算 Q 87'zf
O (435)operating lease 经营租赁 7"OJ,Mx%
O (436)operating statement 营业报表 v[)8 1uY
O (437)operation time 操作时间 _n&#e
r
O (438)operational control 经营控制 4zZ.v"laVM
O (439)operational gearing 经营杠杆 BKYyc6 iE
O (440)operating plans 经营计划 >Sb3]$$
O (441)opportunity cost 机会成本 pm[+xM9PB
O (442)order 定单 `]a0z|2'!
O (443)ordinary shares 普通股 20I/E n
O (444)out-of-date cheque 过期支票 M(n@ytz
O (445)over capitalization 过分资本化 Lb{.}
O (446)overhead 制造费用 }i^$
li@
O (447)overhead absorption rate 制造费用分配率 e$&n)>%
O (448)overhead cost 制造费用 ,wn gS=
O (449)overtrading 超过营业资金的经营 b.RFvq5Z
P (450)paid cheque 已付支票 !lBK!'0
P (451)paid-up share capital 认定股本 [GcW *v
P (452)parent company 母公司 * ;U<b
P (453)pareto distribution 帕累托分布 -lR7
@S
P (454)participating preference shares 参与优先股 $)d34 JM
P (455)partnership 合伙 #aiI]'
P (456)payable ledger 应付款项账户 #
7KR`H
P (457)payback 回收期 R*r"};
P (458)payments and receipts account 收入和支出报表 tq 51;L
P (459)payments withheld 保留款额 Mq_P'/
P (460)payroll 工资单 bD-OEB
P (461)payroll analysis 工资分析 ,5AEtoF
P (462)percentage profit on turnover 利润对营业额比率 v:n[H]K|
P (463)period cost 期间成本 1
MmEP
P (464)perpetual inventory 永续盘存 *]nk{jo2
P (465)personal account 记名账户 >*Ej2 ex
P (466)PEPT 项目评审法 Eu%E2 A|`I
P (467)petty cash account 备用金账户 ?]o(cz
P (468)petty cash voucher 备用金凭证 }7_$[r'_oI
P (469)physical inventory 实地盘存 Xg;;<
/Z
P (470)planning 计划 ^]Z@H/]H
P (471)planning horizon 计划时限
