N (428)number of days stock 存货周转天数 Op3 IL/
N (429)number of weeks stock 存货周转周数 ~73"A Wlp
O (430)objective classification 客体分类 jo< sN
O (431)obsolescence 陈旧 S ATZ!
O (432)off balance sheet finance 资产负债表外筹资 RAE|eTnna
O (433)offer for sale 标价出售 #<'/s qL
O (434)operating budget 经营预算 W \f7fVU
O (435)operating lease 经营租赁 oU~V0{7g
O (436)operating statement 营业报表 3"[ KXzn
O (437)operation time 操作时间 f| N(~
O (438)operational control 经营控制 uFdSD
O (439)operational gearing 经营杠杆 /LSi Dys
O (440)operating plans 经营计划 /Hzh gMV3
O (441)opportunity cost 机会成本 Y SrFHVq
O (442)order 定单 HTqik w5X
O (443)ordinary shares 普通股 cJ8*[H<NV
O (444)out-of-date cheque 过期支票 6C]!>i}U
O (445)over capitalization 过分资本化 ZQBo|8*
O (446)overhead 制造费用 0jq&i#yNB
O (447)overhead absorption rate 制造费用分配率 95 ]%j\
O (448)overhead cost 制造费用 ^\+6*YE 4
O (449)overtrading 超过营业资金的经营 dN*<dz+4r
P (450)paid cheque 已付支票 q }z,C{Wq<
P (451)paid-up share capital 认定股本 B 8s|VI
P (452)parent company 母公司 3al5Vu2:
P (453)pareto distribution 帕累托分布 "\_}"0 H
P (454)participating preference shares 参与优先股 c7rYG]
P (455)partnership 合伙 t1Jz?Ix6%
P (456)payable ledger 应付款项账户 J"83S*2(j
P (457)payback 回收期 t*}<v@,
P (458)payments and receipts account 收入和支出报表 [2\`Wh:%P
P (459)payments withheld 保留款额 :&:>sd(QD
P (460)payroll 工资单 df J7Dhn
P (461)payroll analysis 工资分析 ^d=Z/d
[
P (462)percentage profit on turnover 利润对营业额比率 _^'k _ a
P (463)period cost 期间成本 Cn`%
*w
P (464)perpetual inventory 永续盘存 h,p&/oU4U
P (465)personal account 记名账户 ^cAJC bp7
P (466)PEPT 项目评审法 15eHdd d
P (467)petty cash account 备用金账户 fGe{7p6XV*
P (468)petty cash voucher 备用金凭证 g<lX Xj2
P (469)physical inventory 实地盘存 wUV%N ZB
P (470)planning 计划 '\_)\`a|
P (471)planning horizon 计划时限
