N (428)number of days stock 存货周转天数 v%r/PHw
N (429)number of weeks stock 存货周转周数 <5E)6c_W)
O (430)objective classification 客体分类 xM=ydRu
O (431)obsolescence 陈旧 Q<NQ9lX
O (432)off balance sheet finance 资产负债表外筹资 #zv&h`gY
O (433)offer for sale 标价出售 <:!E'WT#f
O (434)operating budget 经营预算 >/Gw)K}#E
O (435)operating lease 经营租赁 a@Vk(3Rx_
O (436)operating statement 营业报表 ? V}ub>J/=
O (437)operation time 操作时间 ] x).C[^
O (438)operational control 经营控制 .sc8 0i4
O (439)operational gearing 经营杠杆 ^*YoNd_kpN
O (440)operating plans 经营计划 6 .9C 4
O (441)opportunity cost 机会成本 9@ 4]t6h[
O (442)order 定单 ,SPgop'
O (443)ordinary shares 普通股 H<}|n1w<
O (444)out-of-date cheque 过期支票 kh@O_Q`
j
O (445)over capitalization 过分资本化 ])G| U A.
O (446)overhead 制造费用 x ;~;Ah.p
O (447)overhead absorption rate 制造费用分配率 /0cm7[a ?
O (448)overhead cost 制造费用 S|xwYaoy%
O (449)overtrading 超过营业资金的经营 T+x
/ J]A
P (450)paid cheque 已付支票 H E{UgU:tY
P (451)paid-up share capital 认定股本 x Q';$&
P (452)parent company 母公司 *o5 [P\'6
P (453)pareto distribution 帕累托分布 ,{\Ae"{6
P (454)participating preference shares 参与优先股 C?k\5AzT
P (455)partnership 合伙 W[k rq_c-
P (456)payable ledger 应付款项账户 .T m.M7
P (457)payback 回收期 QOgGL1)7-
P (458)payments and receipts account 收入和支出报表 }9^'etD
P (459)payments withheld 保留款额 ML lvs a0
P (460)payroll 工资单 [MQ* =*
P (461)payroll analysis 工资分析 Tay$::V
P (462)percentage profit on turnover 利润对营业额比率 $tF\7.e@
P (463)period cost 期间成本 j D*<M/4
P (464)perpetual inventory 永续盘存 mZXtHFMu
P (465)personal account 记名账户 FGPqF;
P (466)PEPT 项目评审法 3#x1(+c6
P (467)petty cash account 备用金账户 k]C k%[d
P (468)petty cash voucher 备用金凭证 Wuo:PX'/9
P (469)physical inventory 实地盘存 s?s ,wdp
P (470)planning 计划 HL]J=Gh
P (471)planning horizon 计划时限
