N (428)number of days stock 存货周转天数 + {hxEDz
N (429)number of weeks stock 存货周转周数 Y ga}8D U
O (430)objective classification 客体分类 K+v 250J$-
O (431)obsolescence 陈旧 "fpj"lf-
O (432)off balance sheet finance 资产负债表外筹资 $elrX-(vL
O (433)offer for sale 标价出售 l7s=b 4}c
O (434)operating budget 经营预算 c+a f=ac
O (435)operating lease 经营租赁 X3W )c&Pr
O (436)operating statement 营业报表 h*MR5qa
O (437)operation time 操作时间 (X>y)V
O (438)operational control 经营控制 OM4s.BLY
O (439)operational gearing 经营杠杆 C9=f=sGL
O (440)operating plans 经营计划 Dx <IS^>i
O (441)opportunity cost 机会成本 cJA :vHyw
O (442)order 定单 &V=54n=O?
O (443)ordinary shares 普通股 G4x.''r&Sl
O (444)out-of-date cheque 过期支票 p1?}"bHk
O (445)over capitalization 过分资本化 k5/nAaiVE
O (446)overhead 制造费用 H <1?<1^
O (447)overhead absorption rate 制造费用分配率 t*qA.xc6
O (448)overhead cost 制造费用 K&)a3Z=(.
O (449)overtrading 超过营业资金的经营 ;*Rajq
P (450)paid cheque 已付支票 \^#1~Kx
P (451)paid-up share capital 认定股本 \Flq8S /t^
P (452)parent company 母公司 JG(
<
P (453)pareto distribution 帕累托分布 8fe"#^"s R
P (454)participating preference shares 参与优先股 Ki=7nKs
P (455)partnership 合伙 !r
LHPg
P (456)payable ledger 应付款项账户 c%Gz{':+
P (457)payback 回收期 \s+MH a&
P (458)payments and receipts account 收入和支出报表 }TF<C !]
P (459)payments withheld 保留款额 /vPb
P (460)payroll 工资单 J:(Shd'4D
P (461)payroll analysis 工资分析 !8L
Ql}
P (462)percentage profit on turnover 利润对营业额比率 :%>8\ q>UX
P (463)period cost 期间成本 #>- rKv.A
P (464)perpetual inventory 永续盘存 ^m+W
P (465)personal account 记名账户 :mJM=Fe J
P (466)PEPT 项目评审法 D46| )-
P (467)petty cash account 备用金账户 8uT6Q C f
P (468)petty cash voucher 备用金凭证 0l:5hD,)F
P (469)physical inventory 实地盘存 =TP>Y"
P (470)planning 计划 (D l"s`UH~
P (471)planning horizon 计划时限
