N (428)number of days stock 存货周转天数 ]H$Trf:L
N (429)number of weeks stock 存货周转周数 Zb4+zps^-
O (430)objective classification 客体分类 nQar yL
O (431)obsolescence 陈旧 >.o<}!FW
O (432)off balance sheet finance 资产负债表外筹资 iz-B) ^8.
O (433)offer for sale 标价出售 o^8Z cN>
O (434)operating budget 经营预算 XEe$W h
O (435)operating lease 经营租赁 ? l>Ra0
O (436)operating statement 营业报表 ]*]#I?&'Hx
O (437)operation time 操作时间 [fZhfZ)<
O (438)operational control 经营控制 qvC 2BQ
O (439)operational gearing 经营杠杆 $No^\.mV
O (440)operating plans 经营计划 mTU[khEmL=
O (441)opportunity cost 机会成本 {\u6Cj x
O (442)order 定单 Is[n
7Q
O (443)ordinary shares 普通股 k((kx:
O (444)out-of-date cheque 过期支票 f!K{f[aDa
O (445)over capitalization 过分资本化 'A{B[
O (446)overhead 制造费用 wvcj
*{7[
O (447)overhead absorption rate 制造费用分配率 w/, A@fLL
O (448)overhead cost 制造费用 *ORa@ x
O (449)overtrading 超过营业资金的经营 S[ 5OTwa8L
P (450)paid cheque 已付支票 -2qI2Z
P (451)paid-up share capital 认定股本 Q79WGW
P (452)parent company 母公司 7:'5q]9
P (453)pareto distribution 帕累托分布 .$U=ng j\t
P (454)participating preference shares 参与优先股 Ie7S'.Lmq
P (455)partnership 合伙 #9rCF 3P
P (456)payable ledger 应付款项账户 AK//]
P (457)payback 回收期 u-u:7VtH0=
P (458)payments and receipts account 收入和支出报表 Uo
0[ZsFD
P (459)payments withheld 保留款额 2UeK%-~W?
P (460)payroll 工资单 [5;_XMj%
P (461)payroll analysis 工资分析 gHox>r6.A
P (462)percentage profit on turnover 利润对营业额比率 )u=46EU_
P (463)period cost 期间成本 RHu4cK!5
P (464)perpetual inventory 永续盘存 k[ a5D/b
P (465)personal account 记名账户 ?`3G5at)9f
P (466)PEPT 项目评审法 Mt*eC)~ Yx
P (467)petty cash account 备用金账户 nU2 3D@l
P (468)petty cash voucher 备用金凭证 Ch'e'EmI
P (469)physical inventory 实地盘存 :4x&B^,53
P (470)planning 计划 l{8t;!2t
P (471)planning horizon 计划时限
