N (428)number of days stock 存货周转天数 -#g0
N (429)number of weeks stock 存货周转周数 @ "m+9ZY
O (430)objective classification 客体分类 5,R<9FjW
O (431)obsolescence 陈旧 y/+y |.Xg
O (432)off balance sheet finance 资产负债表外筹资 fm F s
O (433)offer for sale 标价出售 h9 rrkV9
O (434)operating budget 经营预算
oOGFg3X
O (435)operating lease 经营租赁 }RQ'aeVl(
O (436)operating statement 营业报表 5'EoB^`8N~
O (437)operation time 操作时间 ")w~pZE&+
O (438)operational control 经营控制 #c-Jo[%G
O (439)operational gearing 经营杠杆 X$ A ]7t
O (440)operating plans 经营计划 3) XS^WG
O (441)opportunity cost 机会成本 .G|U#%"6x
O (442)order 定单 >j c17BJq
O (443)ordinary shares 普通股 SH${ \BKup
O (444)out-of-date cheque 过期支票 "G3zl{
?GP
O (445)over capitalization 过分资本化 lwuslt*E/
O (446)overhead 制造费用 L
2:N @TP
O (447)overhead absorption rate 制造费用分配率 |yd Oi&
O (448)overhead cost 制造费用 ?h4Rh0rkX
O (449)overtrading 超过营业资金的经营 c_YP #U
P (450)paid cheque 已付支票 $ "G=r(MW
P (451)paid-up share capital 认定股本 SYsbe 5j
P (452)parent company 母公司 jvf
QG:F }
P (453)pareto distribution 帕累托分布 R7xEE7p
P (454)participating preference shares 参与优先股 7 -Yn8Gq
P (455)partnership 合伙 9!06R-h
P (456)payable ledger 应付款项账户 t*'U|K4L/
P (457)payback 回收期 R8<'m
P (458)payments and receipts account 收入和支出报表 ,:1_I`d>#X
P (459)payments withheld 保留款额 ?H2{R:
P (460)payroll 工资单 &=d0'3k>
P (461)payroll analysis 工资分析 &^4 E )F
P (462)percentage profit on turnover 利润对营业额比率
3l8k O
P (463)period cost 期间成本 2PSt*(
P (464)perpetual inventory 永续盘存 a9 CK4Kg
P (465)personal account 记名账户 2'6:fr=R
P (466)PEPT 项目评审法 H tu}M8/4
P (467)petty cash account 备用金账户 DNN60NX 5Q
P (468)petty cash voucher 备用金凭证 ;5fq[v^P:
P (469)physical inventory 实地盘存 O~WT$
P (470)planning 计划 &7CAxU;i3
P (471)planning horizon 计划时限
