N (428)number of days stock 存货周转天数 &$+ AXzn
N (429)number of weeks stock 存货周转周数 ./Xz}< ($8
O (430)objective classification 客体分类 G/E+L-N#`
O (431)obsolescence 陈旧 &C_j\7Dq
O (432)off balance sheet finance 资产负债表外筹资 RH W]Z
Pr<
O (433)offer for sale 标价出售 X0HZH?V+
O (434)operating budget 经营预算 phXGn m
O (435)operating lease 经营租赁 Z-%\
<zT
O (436)operating statement 营业报表 r `=I
O (437)operation time 操作时间 M/f<A$xx_
O (438)operational control 经营控制 'ms-*c &
O (439)operational gearing 经营杠杆 |"}FXa O
O (440)operating plans 经营计划 yX>K/68
O (441)opportunity cost 机会成本 9c bd~mM{
O (442)order 定单 jVe1b1rt~3
O (443)ordinary shares 普通股 LBeF&sb6
O (444)out-of-date cheque 过期支票 |d2S
IyUc
O (445)over capitalization 过分资本化 l: ~/<`o
O (446)overhead 制造费用 HQdxL*N%^
O (447)overhead absorption rate 制造费用分配率 ,L2ZinU:
O (448)overhead cost 制造费用 %6 zB Sje
O (449)overtrading 超过营业资金的经营 6Gl J>r+n
P (450)paid cheque 已付支票 8Al{+gx@?
P (451)paid-up share capital 认定股本 n&4N[Qlv,
P (452)parent company 母公司 ^L
nTOdAE
P (453)pareto distribution 帕累托分布 g/d<Zfq<{
P (454)participating preference shares 参与优先股 QW~E&B%
P (455)partnership 合伙 Y1\ }5k{>
P (456)payable ledger 应付款项账户 !qQl@j O
P (457)payback 回收期 +.PxzL3 ?
P (458)payments and receipts account 收入和支出报表 t.y2ff<[U
P (459)payments withheld 保留款额 NN{?z!
P (460)payroll 工资单 }0*@fO
P (461)payroll analysis 工资分析 df +l%9@
P (462)percentage profit on turnover 利润对营业额比率 M]
%?>G
P (463)period cost 期间成本 HyQJXw?A:
P (464)perpetual inventory 永续盘存 \.{$11P#
P (465)personal account 记名账户 D /gw .XYL
P (466)PEPT 项目评审法
C==hox7b
P (467)petty cash account 备用金账户 hh%-(HaLX3
P (468)petty cash voucher 备用金凭证 xIW3={b 3
P (469)physical inventory 实地盘存 Z clQ
P (470)planning 计划 P`+{@@
P (471)planning horizon 计划时限
